Counting Services Inc. has the following portfolio of trading equity securities at 12/31/18. All securities were purchased during 2018.
	Symbol	# shares	Total Cost	Market Value
				12/31/18	3/31/19
	AAPL	1000	$162,000	$180	$245
	BMX	2000	$47,000	$30	$20
	DIS	2000	$140,000	$90	$100
	GNC	3000	$64,000	$20	$17
	Total		$243,000
a. Prepare the adjustment necessary at 12/31/18.
b. On March 31, 2019, Counting Services sells 1,000 shares of AAPL for $245. Prepare the journal entry.
c. On March 31, 2019, Counting Services buys 500 shares of BA for $310.
d. The market value for the portfolio at March 31, 2019 is given below. Prepare the adjusting entry.