At December 31, 2014, the available for sale equity portfolio for Zorro Foods corp. is as follows: apple cost: 33,600 & fair value: 31,000 Banana cost: 175,000 & fair value: 174,000 Crisp cost: 59,400 & fair value: 68,500 December 31, 2013, securities fair value adjustments balance-Dr. 5,400 On January 20,2015, zorro sold apple for $31,100. The sale proceeds are net of brokerage fees. a. Prepare the adjusting entry at Dec. 31, 2014 to report the portfolio at fair value b. show the balance sheet presentation of the investment related accounts at dec 31, 2014 c. prepare the journal entry for the 2015 sale of apple