Problem 4-Trading Securities at Fair Value On January 1, 20Y7, Valuation Allowance for Trading Investments had a zero balance. On December 31, 20Y7, the cost of the trading securities portfolio was $84,000, and the fair value was $88,500. Journalize the December 31, 20Y7, adjusting entry to record the unrealized gain or loss on trading investments. Problem 5-Available-for-Sale Securities at Fair Value On January 1, 20Y9, Valuation Allowance for Available-for-Sale Investments had a zero balance. On December 31, 20Y9, the cost of the available-for-sale securities was $34,000, and the fair value was $38,900. Journalize the adjusting entry to record the unrealized gain or loss on available-for-sale investments on December 31, 20Y9.