Accounting help? UMUC ACC 221 // Weygandt, Accounting Principles, 11e

Uttinger Company has the following data at December 31, 2014.

Securities		Cost		Fair Value
Trading		$120,310		$123,960
Available-for-sale		100,310		93,410

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. (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 0 for the amounts.)

No.	Account Titles and Explanation	Debit	Credit
(1)
			$
:			$
			$[removed]