During 2021, Colorado Co. stock was sold for $10,270. The fair value of the stock on December 31,2021 , was $20,100; Buffaloes C0. stock $21,400. None of the equity investments result in significant influence. (a) Prepare the adjusting journal entry needed on December 31, 2020. (b) Prepare the journal entry to record the sale of the Colorado C0. stock during 2021. (c) Prepare the adjusting journal entry needed on December 31, 2021. (a) (b) (c) eTextbook and Media List of Accounts