Sandhill Company has these data at December 31, 2022. the end of its first year of operations. The available-for-sale securities are held as a long-term investment. (a) Prepare the adjusting entries to report: (1) Trading securities at fair value and (2) Avaliable-for-3ale securities at fair value. (Uist oil debit entries before credit entries. Credit account titles are outomatically indented when omount is entered, Do not indent monually if no entry is required, seiect "No entry" for the occount tities and enter Ofor the amounts) Indicate the statement presentation of each class of securities and the related unrealized gain (loss) accounts