Sunland Company has the following data at December 31, 2020. Securities Trading Available-for-sale Cost $121,200 100,800 Fair Value $125,500 96,800 The available-for-sale securities are held as a long-term investment. (a) Prepare the adjusting entries to report: (1) Trading securities at fair value and (2) Available-for-sale securities at fair value. (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 for the amounts.) Debit Credit No. Account Titles and Explanation (1) (2) Sunland Company has the following data at December 31, 2020 Securities Trading Available-for-sale Cost $121,200 100,800 Fair Value $125,500 96,800 The available for sale securities are held as a long-term investment (a) (b) Indicate the statement presentation of each class of securities and the related unrealized gain (los) accounts. Sunland Company Balance Sheet (Partial) $ 5 Sunland Company Income Statement (Partial) Securities Trading Available for sale Cost $121,200 100,800 Fair Value $125.500 96,800 The available-for-sale securities are held as a long-term investment. (a) (b) Indicate the statement presentation of each class of securities and the related unrealized in loss) accounts Sunland Company Balance Shest (Partial) $ $ Sunland Company Income Statement (Partial) S Sunland, Company Comprehensive Income Statement