1 As at Dec. 31, 2019, the trading equity investment portfolio for Anchor Inc. was as follows. Investment Cost FMV A $17,500 $15,000 B 12,500 14,000 C 23,000 25,500 Total Unrealized Gain (Loss) The previous Fair Value Adjustment balance was, Dr. $200 Requirement 1a. Prepare the Dec 31, 2019 adjusting entry for Anchor. Dr. Cr. Requirement 1b. Journalize the sale of investment "A", for $15,300 on May 20, 2020. Dr. Cr