Aldrich Corporation conducted the following investment transactions during 2027:

January 1 Purchased 16% of Landing Company's 350,000 issued and outstanding common shares at a cost of $9.00 per share.

January 1 Purchased 30% of the 280,000 issued and outstanding shares of SAlly's Corporation at a cost of $23.00 per share. This gives her significant influence on Sally's decisions.

June 1, Sally's Company declared and paid a Cash Dividend of $3.75 per share.

July 1 Landing Company declared and paid a Cash Dividend of $3.00 per share.

December 31 Landing reported a Net Income of $754,000.

December 31 Sally's Company reported a Net Income of $300,000

Landing's shares are considered to be Trading Securities. Its market value as of December 31 was $12 per share.

a) Prepare the daily wage tickets. Include adjustment entries to bring Trading Securities to Fair Market Value,

b) Prepare the presentation on the Balance Sheet as of December 31.