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 #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 GNC Total 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 share) AAPL BMX CAT GNC $111 $44 $98 $30 Market Value 3/31/19 (per share) AAPL BMX CAT GNC $190 $65 $111 $19