Some of Chengdu Corporation's investment securities are classified as trading securities and some are classified as non-trading. The cost and fair value of each category at Decem- ber 31, 2014, are shown below. Cost Fair Value Unrealized Gain (Loss) Trading securities Y936,000 Y949,000 13,000 Non-trading securities Y488,000 Y514,000 26,000 At December 31, 2013, the Fair Value AdjustmentTrading account had a debit balance of 92,000, and the Fair Value Adjustment-Non-Trading account had a credit balance of 57,500. Prepare the required journal entries for each group of securities for December 31, 2014