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.