4. (15 points) Counting Services Inc. has the following portfolio of trading equity securities at 12/31/17. All securities were purchased during 2017. Symbol # shares Total Cost Market Value AAPL BMX GNC Total $102,000 $47,000 1000 115,000 63,000 64,000 72,000 3000 $213,000 Prepare the adjustment necessary at 12/31/17. On February 12, 2018, Counting Services sells 1,000 shares of AAPL for $115,000. Prepare the journal entry. The total cost of the two remaining securities is $111,000 and the market value is $130,000 at March 31, 2018. Prepare the adjusting entry. a. b. c