All of the securities had been purchased in 2019. In 2020, Herman completed the following securities transactions: March 1 Sold 5,000 shares of Lerner Corp., common at $32 less fees of $1,500. April 1 Bought 600 shares of White Stores, common at $50 plus fees of $550. The Herman Company portfolio of trading equity securities appeared as follows on December 31, 2020: What is the necessary 2020 adjusting entry? (Hint: Remember to take the 2019 adjusting entry into account from Part A.) Debit Unrealized g/l - Income, 29,450; Credit Fair Value adjustment, 29,450 Debit Fair Value adjustment, 29,450; Credit Unrealized g/I - Income, 29,450 Debit Unrealized g/I - Income, 11,450; Credit Fair Value adjustment, 11,450 Debit Fair Value adjustment, 11,450; Credit Unrealized g/I - Income, 11,450