Some of Pharoah Corporation's investments in debt securities are classified as trading securities and some are classifies as available-for-sale. The cost and fair value of each category at December 31, 2020, were as follows. Trading securities Available-for-sale securities Cost Fair Value Unrealized Gain (Loss) $97,000 $84,000 $58,500 $63,000 $(13,000) $4,500 At December 31, 2019, the Fair Value Adjustment-Trading account had a debit balance of $2,000, and the Fair Value Adjustment-Available-for-Sale account had a credit balance of $7,200. 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 O for the amounts.) No. Account Titles and Explanation Debit Credit 1. As 2