What is the process for adjusting value of trading security, Accounting Basics

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What is the process for adjusting value of trading security

Response to the following questions:

1. How are changes in the value of available-for-sale securities accounted for on the books of the investor?

2. What is the process for adjusting the value of a trading or available-for-sale security after a valuation account has been established?

If possible, please give examples to better understand your answers.

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Accounting Basics: What is the process for adjusting value of trading security

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