12 ABC Corporation purchased 5,000 shares of XYZ Company common stock for $20.00 per share on 11/30/21. The investment represents a 5% voting interest and is classified as a trading security. At 12/31/21, the stock is trading at $25.00 per share. Prepare the appropriate adjusting journal entry for end-of-year valuation purposes. 13 On 12/31/21, ABC Corporation exchanged equipment for two pickup trucks. The book value and fair value of the equipment given up were $20,000 original cost of $65,000 less accumulated depreciation of $45,000) and $17,000, respectively. Assume ABC paid $10,000 in cash and the exchange has commercial substance. Prepare the approciate journal entry to reflect the nonmonetary exchange