1. (10 points) Counting Services Inc. has the following portfolio of trading equity securities at 12/31/18. All securities were purchased during 2018. Symbol AAPL BMX DIS GNC Total # shares 1000 2000 2000 3000 Total Cost $162,000 $ 47,000 $140,000 $ 64,000 $413,000 Market Value see below see below see below see below a. Prepare the adjustment necessary at 12/31/18. b. On March 31, 2019, Counting Services sells 1,000 shares of AAPL for (see price below). Prepare the journal entry. On March 31, 2019, Counting Services buys 500 shares of BA for (see price below). d. The market value for the portfolio at March 31, 2019 is given below. Prepare the adjusting entry. c. on S-Z Last name..................... A-F Price Per Share Symbol 12/31/18 3/31/19 AAPL $225 $250 BMX $40 $45 G-R Price Per Share 12/31/18 3/31/19 $180 $245 $30 $20 Price Per Share 12/31/18 3/31/19 $215 $190 $25 $35 $80 DIS GNC $75 $20 $330 $90 $20 $25 $100 $17 $310 $75 $17 $275 $120 $31 $305 BA $300 $260