Castleman Holdings, Inc. had the following available-for-sale investment portfolio at January 1, 2012. Evers Company 1,000 shares @ $15 each $15,000 Rogers Company 900 shares @ $20 each 18,000 Chance Company 500 shares @ $9 each 4,500 Equity investments (available-for-sale) @ cost 37,500 Fair value adjustment (available-for-sale) (7,500) Equity investments (available-for-sale) @ fair value $30,000 During 2012, the following transactions took place. 1. On March 1, Rogers Company paid a $2 per share dividend. 2. On April 30, Castleman Holdings, Inc. sold 300 shares of Chance Company for $11 per share. 3. On May 15, Castleman Holdings, Inc. purchased 100 more shares of Evers Co. stock at $16 per share. 4. At December 31, 2012, the stocks had the following price per share values: Evers $17, Rogers $19, and Chance $8. During 2013, the following transactions took place. 1. On February 1, Castleman Holdings, Inc. sold the remaining Chance shares for $8 per share. 2. On March 1, Rogers Company paid a $2 per share dividend. 3. On December 21, Evers Company declared a cash dividend of $3 per share to be paid in the next month. 4. At December 31, 2013, the stocks had the following price per shares values: Evers $19 and Rogers $21. Instructions: (a) Prepare journal entries for each of the above transactions. (b) Prepare a partial balance sheet showing the investment-related amounts to be reported at December 31, 2012 and 2013