(2) CDC, Inc. had the following available for sale securities in its portfolio at 1/1/20: Shares 1,000 900 600 Cost @ $16 $19 $10 CNN MSNBC Fox Total at cost SFVA Total at FMV $16,000 17,100 6,000 39,100 (2,000) $37,100 During 2020 the following took place: 3/31/20 MSNBC paid a $1.20 dividend per share 4/30/20 CBC sold 500 shares of Fox for $18 a share 5/15/20 CBC purchased 100 more shares of CNN at $11 per share 12/31/20 FMVs per share were: CNN $10 MSNBC $9 Fox $19 During 2021 the following took place: 2/1/21 CBC sold the remaining Fox shares for $22 per share 3/31/21 MSNCB paid a $1.20 dividend per share 12/21/21 CNN declared a cash dividend of $1 per share to be paid in January of 2022 12/31/21 FMVs per share were: CNN MSNCB $6 Prepare all the necessary journal entries and adjusting journal entries for these investments for 2020 and 2021. Prepare the pertinent portions of the balance sheet as of 12/31/21 (all accounts which are impacted by these investments)