Following information pertains to Polo Company for year 2020. 1. Purchased 5000 shares of PEL Electronics at $50 each and paid commission $2 per share 2. Purchased 4000 shares of Samsung Company at $40 each and paid commission $2 per share 3. Sold 1500 shares of PEL Electronics at $60 each and paid commission $2 per share 4. Sold 1800 shares of Samsung Company at $37 each and paid commission $2 per share 5. PEL Electronics and Samsung Company distributed cash dividend $3 and $4 per share respectively 6. The share of PEL Electronics traded at $55, and Samsung Company at $38 on the closing date i.e. 31.12.2020. Required: Prepare journal entries to record the above transactions and prepare year-end mark-to-market adjustment. Determine the worth of marketable securities reported in Balance Sheet on the closing date.