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 for the amounts.) Date Account Titles and Explanation Debit Credit