During the course of your examination of the financial statements of Bubbler Corporation for the year ended December 31, 2015, you found a new account, "Investments. " Your examination revealed that during 2015, Bubbler began a program of investments, and all investment-related transactions were entered in this account. Your analysis of this account for 2015 follows: Additional information: The fair value for each security as of the 2015 date of each transaction follow: All of the investments of Bubbler are nominal in respect to percentage of ownership (5% or less). Each investment is considered by Bubbler's management to be available-for-sale. Instructions Prepare any necessary correcting journal entries related to investments (a) and (b). Prepare the entry, if necessary, to record the proper valuation of the available-for-sale equity security portfolio as of December 31, 2015