Question 3 of 4 Current Attempt in Progress -/1 E Some of Pharoah Lake Limited's investment securities are classified as trading securities and some are classified as non-trading. The cost and fair value of each category at December 31, 2020, were as follows. Cost Fair Value Unrealized Gain (Loss) Trading securities 97,000 84,000 X(13,000) Nokn-trading securities 58,500 $63,000 4,500 At December 31, 2019, the Fair Value Adjustment-Trading account had a debit balance of V2,000, and the Fair Value Adjustment- Non-Trading account had a credit balance of 7,200. Prepare the required journal entries for each group of securities for December 31, 2020. (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 O for the amounts.) No. Account Titles and Explanation Trading securities: Available-for-sale securities: eTextbook and Media List of Accounts Debit Credit