Some of Quinghai Lake Limited's investment securities are classified as trading securities and some are classified as non-trading. The cost and fair value of each category at December 31, 2017, were as follows.
Cost Fair Value Unrealized Gain (Loss)
Trading securities.............¥96,000.............¥84,900........................¥(11,100)
Non-trading securities........¥59,100.............¥63,200.........................¥ 4,100
At December 31, 2016, the Fair Value Adjustment-Trading account had a debit balance of ¥2,200, and the Fair Value Adjustment-Non-Trading account had a credit balance of ¥7,750. Prepare the required journal entries for each group of securities for December 31, 2017.