Wildhorse Company has these data at December 31, 2022, the end of its first year of operations. Debt Securities Cost Fair Value Trading $118,700 $125,400 Available-for-sale 103,000 97,900 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. (List all debit entries before credit entries. 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 O for the amounts.) No. Account Titles and Explanation (1) Fair Value Adjustment-Trading Unrealized Gain or Loss-Income (2) Unrealized Gain or Loss-Equity Fair Value Adjustment-Available-for-Sale Debit Credit 6700 5100 6700 5100 Current Assets Wildhorse Company Balance Sheet (Partial) December 31, 2022 Debt investments, at fair value Investments Short-term, at fair value Stockholders' Equity Less : S 125400 97900 Wildhorse Company Income Statement (Partial) $ Wildhorse, Company Comprehensive Income Statement $ +A