#9 Creek Company has the following securities in its portfolio of equity securities on December 31, 2018: 5,000 shares of Hallelra Corp., Common 10,000 shares of Gent, Common Cost $151,000 Fair Value $139,000 All of the securities had been purchased in 2018. In 2019, Creek completed the following securities transactions: March 1 Sold 5,000 shares of Hallelra Corp., Common$32 less fees of $1,500. April 1 Bought 600 shares of Austin Stores, Common @ $45 plus fees of $550. The Creek Company portfolio of equity securities appeared as follows on December 31, 10,000 shares of Gent, Common 600 shares of Austin Stores, Common Cost $184,000 27.550 Fair Value $195,500 Instructions Prepare the general journal entries for Creek Company for: (a) the 2018 adjusting entry (b) the sale of the Hallelra Corp. stock. (c) the purchase of the Austin Stores' stock. (d) the 2019 adjusting entry