Wildhorse SE has the following data at December 31, 2020. Securities Cost Fair Value Trading 118,700 125,400 Non-trading 103.000 91,000 The non-trading securities are held as a long-term investment. This is the first year of the company's operations. Prepare the adjusting entries to report each class of 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.) Account Titles and Explanation Debit Credit (To record trading securities at fair value) (To record non-trading securities at fair value) Indicate the statement presentation of each class of securities and the related unrealized gain (loss) accounts. Wildhorse SE Statement of Financial Position (Partial) V > V Wildhorse SE Income Statement (Partial)