The following information is available for Bonita Company at December 31, 2020. regarding its investments. Securities Cost Fair Value 500 shares of Runner Corporation common stock $ 28,000 $ 43,000 7,300 shares of Sher-tor Corporation preferred stock 639,000 612,000 $ 667,000 $ 655,000 (a) Prepare the adjusting entry (if any) for 2020, assuming the securities are classified as trading (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.) Account Titles and Explanation Debit Credit (b) Prepare the adjusting entry (if any) for 2020, assuming the securities are classified as available-for-sale. (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.) Account Titles and Explanation Debit Credit