Wildhorse Company has the following data at December 31, 2020. Cost Securities Trading Available-for-sale $118,700 103,000 Fair Value $125,400 91,000 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 for the amounts.) Debit No. Account Titles and Explanation (1) Credit (2)