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How would the entries in part (a) change if the securities were classified as available-for-sale? (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.) NashCompany has the following portfolio of investment securities at September 30,2020 , its last reporting date. On November 5, 2020, the Platter shares were sold at a price of $41 per share. In addition, 8,700 shares of Patriot common stock were acquired at $36 per share on November 26,2020 . The December 31,2020 , fair values were Perry $409,000, Pokey $79,300, and Patriot common $318,200. All the securities are classified as trading