Eco Corporation had no short-term investments prior to this year. It had the following transactions this year involving short-term stock investments with insignificant influence.

April 16	Purchased 4,000 shares of Ontario Company stock at $26 per share.
July 7	Purchased 2,500 shares of Van Company stock at $51 per share.
July 20	Purchased 1,200 shares of Twinings Company stock at $18 per share.
August 15	Received an $1.00 per share cash dividend on the Ontario Company stock.
August 28	Sold 2,400 shares of Ontario Company stock at $29 per share.
October 1	Received a $3.10 per share cash dividend on the Van Company shares.
December 15	Received a $1.20 per share cash dividend on the remaining Ontario Company shares.
December 31	Received a $2.50 per share cash dividend on the Van Company shares.

General Journal tab - Prepare the required journal entries for each of the transactions of Eco Corporation for the current year. Prepare the adjustment to fair value for the available-for-sale portfolio.

General Ledger and Trial Balance tabs -The cost of each of the available-for-sale securities can be found on the General Ledger and/or Trial balance tabs.

Fair Value Adjustment tab - Calculate the total cost and total fair value of the available-for-sale portfolio, and then use the 3-step adjusting entry process to calculate the amount of the year-end adjustment to fair value.

Transaction Analysis tab - For each transaction, indicate the total impact on assets and equity. If equity changed, indicate whether the change was a component of income or a direct component of stockholders' equity.

Financial Statement Impact tab - Prove the accuracy of the totals on the Transaction Analysis tab by selecting the account titles that report the total change in income and equity.

I am not sure what you are looking for with regard to year end fair values as everything from the question is posted here.

Iger Account \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Inventory } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & Jan 01 & & & 40,000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Accounts payable } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & Jan 01 & & & 70,000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Paid-in capital in excess of par - Common } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & Jan 01 & & & 110,000 \\ \hline \end{tabular} \begin{tabular}{|r|c|c|c|c|c|c|c|c|c|} \multicolumn{9}{c}{ Retained earnings Dividend revenue } \\ \hline No. & Date & Debit & Credit & Balance & No. & Date & Debit & Credit & Balance \\ \hline & Jan 01 & & & 550,000 & & Jan 01 & & & \\ \hline \end{tabular} Gain on sale of stock investments \begin{tabular}{|r|c|c|r|r|} \hline No. & Date & Debit & \multicolumn{1}{|c|}{ Credit } & \multicolumn{1}{|c|}{ Balance } \\ \hline & Jan 01 & & & 0 \\ \hline 5 & Aug 28 & & 7,200 & 7,200 \\ \hline \end{tabular} Eco Corporation Trial Balance December 31, 2022 \begin{tabular}{|l|l|l|l|} \hline & Cost of investments at December 31: & \# of Shares & \\ \hline & Ontario Company stock & & \\ \hline & Van Company stock & & \\ \hline & Twinings Company & & \\ \hline & Total cost & \# of Shares value per share & Fair Value \\ \hline & Fair value of investments at December 31: & & \\ \hline & Ontario Company stock & & \\ \hline & Van Company stock & & \\ \hline & Twinings Company & & \\ \hline & Total fair value & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline Step 1: & Determine what the unadjusted balance in the fair value adjustment equals: & \\ \hline Step 2: & Determine what the adjusted balance in the fair value adjustment account should equal: & \\ \hline Step 3: & Determine the amount of the adjustment to the fair value adjustment account required to get from Step 1 to Step 2: \\ \hline & & & \\ \hline \end{tabular} Prove the accuracy of your responses on the Transaction Analysis tab by selecting the account titles reported on the income statement or as a component of stockholders' equity. Iger Account \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Inventory } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & Jan 01 & & & 40,000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Accounts payable } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & Jan 01 & & & 70,000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Paid-in capital in excess of par - Common } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & Jan 01 & & & 110,000 \\ \hline \end{tabular} \begin{tabular}{|r|c|c|c|c|c|c|c|c|c|} \multicolumn{9}{c}{ Retained earnings Dividend revenue } \\ \hline No. & Date & Debit & Credit & Balance & No. & Date & Debit & Credit & Balance \\ \hline & Jan 01 & & & 550,000 & & Jan 01 & & & \\ \hline \end{tabular} Gain on sale of stock investments \begin{tabular}{|r|c|c|r|r|} \hline No. & Date & Debit & \multicolumn{1}{|c|}{ Credit } & \multicolumn{1}{|c|}{ Balance } \\ \hline & Jan 01 & & & 0 \\ \hline 5 & Aug 28 & & 7,200 & 7,200 \\ \hline \end{tabular} Eco Corporation Trial Balance December 31, 2022 \begin{tabular}{|l|l|l|l|} \hline & Cost of investments at December 31: & \# of Shares & \\ \hline & Ontario Company stock & & \\ \hline & Van Company stock & & \\ \hline & Twinings Company & & \\ \hline & Total cost & \# of Shares value per share & Fair Value \\ \hline & Fair value of investments at December 31: & & \\ \hline & Ontario Company stock & & \\ \hline & Van Company stock & & \\ \hline & Twinings Company & & \\ \hline & Total fair value & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline Step 1: & Determine what the unadjusted balance in the fair value adjustment equals: & \\ \hline Step 2: & Determine what the adjusted balance in the fair value adjustment account should equal: & \\ \hline Step 3: & Determine the amount of the adjustment to the fair value adjustment account required to get from Step 1 to Step 2: \\ \hline & & & \\ \hline \end{tabular} Prove the accuracy of your responses on the Transaction Analysis tab by selecting the account titles reported on the income statement or as a component of stockholders' equity