Problem 2: Mark to Market Accounting a Starbucks Corporation has the following trading securities: Securities Cost Fair Value Unrealized gain loss Dunkin Doughnuts Hershey Foods 112,000 125,000 95,000 90,000 Total Prepare the adjusting entry to record the securities at fair value. Date Account Debit Credit b. McDonald's Corporation has the following available for sale securities: Securities Yank Corporation Cost Fair Value Unrealized gain/loss 60,000 63,000 90,000 Kodak Corporation 95,000 Total Prepare the adjusting entry to record the securities at fair value. Date Account Debit Credit