Please explain how you got the correct numbers... cant seem to figure it out!

Some of Tollakson Corporation's investment securities are classified as trading securities and some are classified as available-for-sale The cost and fair value of each category at December 31, 2017, were as follows Trading securities Available-for-sale securities Cost Fair Value Unrealized Gain (Loss) $96,300 $84,900 $59,000 $63,200o $(11,400) $4,200 At December 31, 2016, the Fair Value Adjustment-Trading account had a debit balance of $3,200, and the Fair Value Adjustment- Available-for-Sale account had a credit balance of $5,750 Prepare the required journal entries for each group of securities for December 31, 2017. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts.) No. Account Titles and Explanation Debit Credit Trading securities: 1 |Unrealized Loss-Income 3200 Fair Value Adjustment-Trading 3200 vailable- for-sale securities: 2. Fair Value Adjustment-Available-for-Sale 5750 Unrealized Gain or Loss-Equity 5750 Click if you would like to Show Work for this question: Open Show Work