Some of Tollakson Corporations investment 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, 2017, were as follows.

		Cost		Fair Value			Unrealized Gain (Loss)
Trading securities		$95,000		$83,000			$(12,000	)
Available-for-sale securities		$58,000		$62,000			$4,000

At December 31, 2016, the Fair Value AdjustmentTrading account had a debit balance of $2,000, and the Fair Value AdjustmentAvailable-for-Sale account had a credit balance of $6,000. Prepare the required journal entries for each group of securities for December 31, 2017. (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.)