Zippydah Company has the following data at December 31, 2012. Securities Cost Fair Value Trading $120,000 $124,000 Available-for-sale 100,000 94,000 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. (1) (2) Indicate the statement presentation of each class of securities. Zippydah Company Balance Sheet December 31,2012 Indicate the related unrealized gain (loss) accounts. Zippydah Company Income Statement (Detailed) For the year ended December 31, 2012