During 2020, Seven Seas Enterprises purchased stock as follows: May 17, Purchased 1,000 ordinary shares of Panorama for OR40 per share. July 12, Purchased 400 ordinary shares of Middle East at OR30 per share, plus an OR500 brokerage commission Seven Seas account for these investments as available for sale. On December 31, 2020, the market values of the securities were as follows: Security Market Value per share Panorama 36 Middle East 32 Required: (2 marks) on May 17 the investment in Panorama as Dr. would be: OR (2 marks) on July 12 the investment in the Middle East as Dr. would be: OR (2 marks) on December 31 Net unrealized gain/loss as Dr. would be: OR (2 marks) on December 31 Fair value adjustments as Cr. would be: OR