What is a scenario that would cause a Trading Security to increase in fair value? Create a journal entry for an increase in fair value of a Trading Security in the amount of $9,000.

What is a scenario that would cause an Available-for-sale security to decrease in fair value? Create a journal entry for a decrease in the fair value of an Available-for-sale security in the amount of $4,000.

Which line items on the financial statements are effected by these changes in fair value?