Uttinger Company has the following data at December 31, 2017 Securitie Cost Fair Value $119,800 $125,800 95,400 Trading Available-for-sale 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 102,100 manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts.) No. Account Titles and Explanation (1) Fair Value Adjustment-Tra Debit Credit 6,000 Unrealized Gain-Incom Unrealized Gain or Loss-Ec Fair Value Adjustment 6,000 (2) 6,700 6,700