For each security classification (i.e., Trading, AFS, HTM), if necessary, determine the unrealized gain or loss to be recognized during June 2021 and propose adjusting journal entries.
Row Labels Total Cost May 31 Fair Value June 30 Fair Value
AFS $ 377,717.10 $ 402,420.30 $ 401,099.50
HTM $ 6,740,436.30 $ 7,157,151.70 $ 7,127,209.90
Trading $ 15,276,874.49 $ 16,248,720.04 $ 16,167,136.34
Grand Total $ 22,395,027.89 $ 23,808,292.04 $ 23,695,445.74