2.(12%) Trent Corporation's statement of financial position at December 31, 2019, showed the following: Financial Assets at FVTOCI---Equity 30,000 Trent Corporation's non-trading securities of investments consisted of the following at December 31, 2019: Security Carey Ordinary Shares Number of Shares Cost 200 30,000 During 2020, the transaction took place: Feb. 5 Sold 50 ordinary shares of Carey for 8,000. At year end on December 31, 2020, the fair value per share was: Carey Ordinary Shares Fair Value Per Share 158.00 Instructions (a) Prepare all the journal entries to record the transactions of selling shares. (b) On December 31, 2020, prepare any adjusting entry that might be necessary relative to the non-trading securities