Uttinger Company has the following data at December 31, 2017.

Securities Cost Fair Value

Trading $121,000 $124,200

Available-for-sale 103,600 93,000

The available-for-sale securities are held as a long-term investment.

Prepare the adjusting entries to report: (1) Trading securities at fair value and (2) Available-for-sale securities at fair value. (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 0 for the amounts.)

Account Titles and Explanation Debit Credit

Indicate the statement presentation of each class of securities. (Enter account name only and do not provide descriptive information.)

Indicate the related unrealized gain (loss) accounts.