Answer parts A & B please

Perez Company began operations in 2017. Since then, it has reported the following gains and losses for its equity investments in on the income statement: 2017 2014 2019 Gains (losses) from sale of securities $14,900 $(19,900) $14,600 Unrealized holding losses on valuation of securities (25,800) - (15,900) Unrealized holding gain on valuation of securities - 11,000 At January 1, 2020, Perez owned the following trading securities: Cost BKD Common (14,000 shares @ $30) $420,000 LRF Preferred (1,700 shares @ $105) 178,500 During 2020, the following events occurred: 1. Sold 4,600 shares of BKD for $151,800. 2. Acquired 1.000 shares of Horton Common for $42 per share. race commissions totaled $1.000. At 12/31/20, the fair values for Perer's investments were: BKD Common. $29 per share LRF Preferred. 5110 per share Horton Common $47 per share (a) Your answer has been saved. See score details after the due date. Compute the balance in the Fair Value Adjustment account at December 31, 2019 (after the adjusting entry for 2019 is made). Balance in fair value adjustment accounts 30700 (6) Compute the aggregate cost and fair values for Perez's securities portfolio at 12/31/20. Aggregate cost Aggregate fair value $