Some of Cullumber Lake Limiteds 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 96,500 85,000 (11,500 ) Nokn-trading securities 59,500 $64,000 4,500 At December 31, 2019, the Fair Value AdjustmentTrading account had a debit balance of 2,600, and the Fair Value AdjustmentNon-Trading account had a credit balance of 6,200. Prepare the required journal entries for each group of securities for December 31, 2020