Windsor Company has the following portfolio of investment securities at September 30, 2020, its last reporting date. Trading Securities Cost Fair Value Perry, Inc. common (13,000 shares) $403,000 $385,800 Platter, Inc. common (6,300 shares) 233,100 237,500 Pokey Corp. preferred (1,000 shares) 91,000 86,100 On November 5, 2020, the Platter shares were sold at a price of $39 per share. In addition, 8,500 shares of Patriot common stock were acquired at $34 per share on November 26, 2020. The December 31, 2020, fair values were Perry $383,200, Pokey $87,200, and Patriot common $294,500. All the securities are classified as trading. (a) (b) How would the entries in part (a) change if the securities were classified as available-for-sale? (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.) Date Account Titles and Explanation Debit Cr e Textbook and Media