Glasspar Boat Company has the following securities in its portfolio of equity securities on December 31. 2021: All of the common stock securities had been purchased in 2021. In 2022, Glasspar completed the following securities transactions: May 21 Sold 7,500 shares of Mercury Corporation Common @ $18 less fees of $150 April 1 Bought 960 shares of Anchor Away Common @ $92 plus fees of $112 The Bayliner Boat Company portfolio of equity securities appeared as follows on noromhar 31 2019: Instructions Prepare the general journal entries for Glasspar Boat Company for: (a) the 2022 adjusting entry. (b) the sale of the Mercury. stock. (c) the purchase of the Anchor Away stock. (d) the 2022 adjusting entry