31,2015 Carlsville Company, which began operations in 2015, invests its idle cash in trading securities The following transactions are from its short-term investments in trading securities 2015 Jan 20 Purchased 800 shares of Ford Motor Co at 526 per share plus a $125 commission Feb. 9 Purchased 3,000 shares of Lucent at $36 per share plus a $190 commission Oct 12 Purchased T80 shares ol Z-Seven at 57 60 per share plus a $95 commission Dsc 31 Faik value ofthe short-term investments in trading securities is $139,700 Apr. 15 Sald 800 shares of Ford Motor Co at $31 per share less a $285 commission Jul Sold 780 shares of Z-Seven at $11 25 per share less a $95 commission Aug 19 Purchased 1900 shares of Donna Karan at $46 50 per share plus a $105 commission Dec. 31 Far valoe of the short-term investments in trading securidies is $262,090 2017 Feb 27 Purchased 3.800 shares ofl HCA at $38 per share plus $420 commission Mar 3 Sold 1,900 shares of Hunt at 532 per share less a $120 commission June 21 Sold 3,000 shares of Lucent at $33 75 per share less a $32 commission ne 30 Purchased 1,400 shares of Black& Decker at 547 50 per share plus a $600 commission Nov 1 Sold 1,900 shanes of Donna Karan at $46 50 per share less a $124 commission c 31 Fair value of the short 4m inestiments in traiding securisies is $219000 Prspare joumal entries 1o record these short erm investment activities for the years shown On December of each year prepare the adjusting entry to record any necessary far value adjustmant for the portlo of trading securities no entry is required select No joumel entry required in the first entry field. Do 8