Transfer between Categories: To and from Trading The company purchased the following securities during Year 1: Practice 14-17 Classification air Value Cost (Dec. 31, Yer Security Trading Available for sale $5,000 6,000 8,000 In Year 2, the company reclassified both of these securities. Security A was reclassified as available for the fair value of security A at the time of the reclassification was $5,500. Security B was reclassified astre ing: the fair value of security B at the time of the reclasification was $4,100. Make the journalentres ne sary to record both of these reclassifications