Kitty Company began operations in 2016 and maintains short-term Investments in trading securities. The year-end cost and fair values for its portfolio of these investments follow. Portfolio of Trading Securities December 31, 2016 December 31, 2017 December 31, 2018 December 31, 2019 Cost $ 85 66 84 184 Fair Value $ 59 94 117 79 Prepare journal entries to record each December 31 year-end fair value adjustment for these above securities Answer is complete but not entirely correct. No Date Credit Debit 20 1 General Journal Unrealized loss-Income Fair value adjustment-Trading (ST) Dec 31, 2016 20 2 Dec 31, 2017 * Fair value adjustment-Trading (ST) Unrealized gain-Income 2X 3 Dec 31. 2018 01 Fair value adjustment-Trading (ST) Unrealized gain income 012 4 Deo 31.2010 3 Unrealed losincome Fair value adjustment-Availabile-for-5 (ST)