3. Counting Services Inc. has the following portfolio of trading equity securities at 12/31/18. All securities were purchased during 2018. Symbol AAPL BMX CAT GNC Total # shares 1000 2000 1000 3000 Total Cost $105,000 $ 47,000 $100,000 $ 64,000 $316,000 Market Value see below see below see below see below a. Prepare the adjustment necessary at 12/31/18. b. On February 12, 2019, Counting Services sells 1,000 shares of AAPL for $125,000. Prepare the journal entry. c. The total cost of the three remaining securities is $211,000 and the market value is (see below) at March 31, 2019. Prepare the adjusting entry. Market Value 12/31/18 (per Market Value 3/31/19 share) (per share) AAPL BMX CAT GNC AAPL BMX CAT GNC $125 $51 $105 $21 $135 $55 $99 $24