Exercise H-08 a-b Crane Company has these data at December 31, 2020, the end of its first year of operations. Debt Securities Trading Available-for-sale Cost $101,180 102,900 Fair Value $110,700 97,030 The available-for-sale securities are held as a long-term investment. Prepare the adjusting entries to report each class of securities at fair value. (Credit account titles are Debit Credit Date Account Titles and Explanation Dec. 31 (To record trading securities at fair value.) Dec. 31 (To record available-for-sale securities at fair value.) Indicate the statement presentation of each class of securities and the related unrealized gain (loss) accounts. Crane Company (Partial) Balance Sheet $ Crane Company Income Statement Crane Company Comprehensive Income Statement