Some of Sunland Corporation's investments in debt securities are classified as trading securities and some are classified as available- for-sale. The cost and fair value of each category at December 31, 2020, were as follows. Cost Trading securities $ 95,500 Available-for-sale securities $59,000 Fair Value Unrealized Gain (Loss) $85,000 $( 10,500 $ 62,000 $ 3.000 At December 31, 2019, the Fair Value AdjustmentTrading account had a debit balance of $ 2,100, and the Fair Value Adjustment- Available-for-Sale account had a credit balance of $ 6,700. 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 tities and enter for the amounts) Debit Credit No. Account Titles and Explanation Trading securities: 1 Available for sale securities: Available-for-sale securities: 2