Arlington Company has the following securities in its portfolio of trading equity securities on $12/31/23$:

All of the securities had been purchased in $2023.$

In $2024,$ Arlington completed the following securities transactions:

$3/1$ Sold $3,000$ shares of Baxter Corp. @ $$43$ less fees of $$1,500.$

$\frac{7}{1}$ Bought $3,000$ shares of Dexter Stores @ $$63$ plus fees of $$750.$

The Arlington Company portfolio of trading equity securities appeared at the end of $2024$:

Prepare the general journal entries for Arlington Company for:

$($a$)$ the $2023$ adjusting entry.

$($b$)$ the sale of the Baxter Corp. stock and the purchase of the Dexter Stores stock

$($c$)$ the $12/31/24$ adjusting entry.