Cost Sultan Company has the following securities in its portfolio of trading equity investments on December 31, 2019: Fair Value 5,000 ordinary shares of Epson Corp. 155,000 139,000 10,000 ordinary shares of Lacost 182,000 190,000 337,000 329.000 All of the investments had been purchased in 2019. In 2020, Sultan completed the following investment transactions: March 1 Sold 5,000 ordinary shares of Epson Corp., @ 31 less fees of 1,500. April 1 Bought 600 ordinary shares of Wallmart Stores, @ 45 plus fees of 550. The Sultan Company portfolio of trading equity investments appeared as follows on December 31, 2020: Cost Fair Value 10,000 ordinary shares of Lacost 182,000 195,500 600 ordinary shares of Wallmart Stores 27.550 25,500 209,550 221.000 Instructions Prepare the general journal entries for Sultan Company for: (a) the 2019 adjusting entry. (b) the sale of the Epson Corp. shares. (c) the purchase of the Wallmart Stores' shares. (d) the 2020 adjusting entry