The following information is available for Marin Company at December 31, 2020, regarding its investments. Cost Fair Value Securities $22.000 $37,000 500 shares of Runner Corporation common stock 676.000 646,000 7,700 shares of Sher-tor Corporation preferred stock $698,000 $683,000 (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 Ofor the amounts.) Account Titles and Explanation Debit Credit search o (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