Trading Securities at Fair Value On January 1, 20Y9, Valuation Allowance for Trading Investments had a zero balance. On December 31,20Y9, the cost of the trading securities portfolio was $72,600, and the fair value was $79,100. Journalize the December 31, 20Y9, adjusting entry to record the unrealized gain or loss on trading investments. If an amount box does not require an entry, leave it blank. Trading Securities at Fair Value On January 1, 20Y9, Valuation Allowance for Trading Investments had a zero balance. On December 31 , the cost of the trading securities portfolio was $45,200, and the fair value was $46,200. Journalize the December 31 , 20Y9, adjusting entry to record the unrealized gain or loss on tradin! investments. If an amount box does not require an entry, leave it blank. Available-for-Sale Securities at Fair Value On January 1, 20Y7, Valuation Allowance for Available-for-Sale Investments had a zero balance. On December 31,20Y7, the cost of the available-for-sale securities was $19,040, and the fair value was $22,870. Journalize the adjusting entry to record the unrealized gain or loss on available-for-sale investments on December 31. If an amount box does not require an entry, leave it blank. Dec. 31 Avallabie-for-Sale Securties at Fair Vaiue On January 1, 20Y7, Valuation Allowance for Available-for-Sale Investments had a zero balance. On December 31,20Y7, the cost of the available-for-sale securities was $135,000, and the fair value was $138,690. Journalize the adjusting entry to record the unrealized gain or loss on available-for-sale investments on December 31. If an amount box does not require an entry, leave it blank