On December 31, XXX1; RRR Corporation showed the following investments;
Portfolio of Securities
Investments			Amortized	Fair	Unrealized
Description			Cost	Value	Gain (Loss)
Trading Securities			$ 93,600	$ 94,900	$ 1,300
Available-for-Sale Securities		$ 48,800	$ 51,400	$ 2,600
On December 31, XXX0; the ending balance for the contra assets accounts were the following:
Account				Amount	Balance
Fair Value Adjustment-Trading		$ 9,200	Debit
Fair Value Adjustment-Available-for-Sale	$ 5,750	Credit
Actions to take:
1. Prepare the Journal Entry for the Trading Securities.
2. Prepare the Journal Entry for the Available-for-Sale Securities.
Show your calculations.