Problem 3: At 1/01/Yr2, Instrument Company reported the following balances: Balance Account Balance Account Trading Securities Securities Fair Value Adjustment-Trading $600,000 $200,000 debit Available-for-Sale Securities Securities Fair Value | Adjustment-Available-for-Sale $600,000 $40,000 debit The fair value of the Trading Securities at 12/31/Yr2 was $760,000, and the fair value of the Available-for-Sale Securities was $720,000. Prepare the adjusting journal entries necessary at 12/31/Yr2