Some of Quinghai Lake Company€™s investment securities are classified as fair value through profit or loss securities and some are classified as available-for-sale. The cost and fair value of each category at December 31, 2011, was as follows (in Chinese yuan).

At December 31, 2010, the Market Adjustment-FVPL account had a debit balance of Y2,200, and the Market Adjustment-AFS account had a credit balance of Y7,750. Prepare the required journal entries for each group of securities for December 31,2011.

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Cost 196.300 ¥59.000 Fair Value Y84,900 Y63.200 Unrealized Gain (Loss) FVPL securities AFS securities Y(11400 Y 4.200