Accounting for Marketable Equity Secur Trans America Trust Co. owns both trading and available-for-sale securities. The following securities were owned on December 31, 2014. Trading Securities: 1 Security Albert Groceries West Data, Inc. ..... Steel Co. ............. Total ............. : Total Cost 600 $ 9,000 1,000E 27000 4509,900 TI INS Falr Value Dec. 31, 2014 $11,500 18,000 10,215 $39,715 Market Adjustment $2,500 Dr. 9,000 Gr. 315 Dr. $6,185 Gr. $45,900 Ivan Available-for-Sale Securities: Security Total Cost Fair Value, Dec. 31, 2014 Market Adjustme Dairy Products ...... .. Vern Movies, Inc. .................... Disks, Inc. .......................... ma 2,000 15.000 5.000 $86,000 390,000 60,000 $536,000 $90,000 3 65,000 80,000 $535,000 $ 4,000 D 25,000 20,000 D 5 1,000 Total The following transactions occurred during (a) Sold 500 shares of West Data, Inc, for $9.50 (6) Sold 200 shares of Disks, Inc., for $3,000. ( Transferred all shares of Albert Groceries, Inc, to the available-for-sale portfolio when the total fait value was $12,900. (d) Transferred the remaining shares of Disks, Inc. e trading securities portfolio when the market price was $20 per share. These shares we old for $18 pershare. At December 31, 2015, market prices for the rema were as follows uent 1sec eta - 2017 ma rs profiler helemanno per una causa de la ore. The following transactions occurred during 2015: (a) Sold 500 shares of West Data, Inc, for $9,500. (6) Sold 200 shares of Disks, Inc, for $3,000. (a) Transferred all shares of Albert Groceries, Inc, to the available-for-sale portfolio when the total fair value was $12,900. (d) Transferred the remaining shares of Disks, Inc., to the trading securities portfolio when the market price was $20 per share. These shares were subsequently sold for $18 per share. At December 31, 2015, market prices for the remaining securities were as follows: Security Market Price per Share Albert Groceries, Inc. West Data, Inc. Steel Co. Dairy Products Vern Movies, Inc. NUN Instructions: Prepare all journal entries necessary to record Trans America Trust Co's marketable equity securities transactions and year-end adjustments for 2015. Assume that all declines in fair value are tem porary. abmit your work as a spreadsheet and upload it as part of your submission