Some of Cullumber 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. At December 31,2019 , the Fair Value Adjustment-Trading account had a debit balance of 2,800, and the Fair Value AdjustmentNon-Trading account had a credit balance of 7,800. 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 0 for the amounts.)