Grass Security, which began operations in 2017, invests in long-term available-for-sale securities. Following is a series of transactions and events determining its long-term investment activity. 2017

Jan.		20		Purchased 1,100 shares of Johnson & Johnson at $20.60 per share plus a $250 commission.
Feb.		9		Purchased 1,300 shares of Sony at $46.30 per share plus a $235 commission.
June		12		Purchased 1,600 shares of Mattel at $27.10 per share plus a $205 commission.
Dec.		31		Per share fair values for stocks in the portfolio are Johnson & Johnson, $21.60; Mattel, $31.00; and Sony, $38.10.

2018

Apr.		15		Sold 1,100 shares of Johnson & Johnson at $23.60 per share less a $535 commission.
July		5		Sold 1,600 shares of Mattel at $24.00 per share less a $245 commission.
July		22		Purchased 700 shares of Sara Lee at $22.60 per share plus a $490 commission.
Aug.		19		Purchased 1,000 shares of Eastman Kodak at $17.10 per share plus a $208 commission.
Dec.		31		Per share fair values for stocks in the portfolio are: Kodak, $19.35; Sara Lee, $20.10; and Sony, $35.10.

2019

Feb.		27		Purchased 2,500 shares of Microsoft at $67.10 per share plus a $535 commission.
June		21		Sold 1,300 shares of Sony at $48.10 per share less a(n) $890 commission.
June		30		Purchased 1,500 shares of Black & Decker at $36.10 per share plus a $445 commission.
Aug.		3		Sold 700 shares of Sara Lee at $16.35 per share less a $445 commission.
Nov.		1		Sold 1,000 shares of Eastman Kodak at $22.85 per share less a(n) $635 commission.
Dec.		31		Per share fair values for stocks in the portfolio are: Black & Decker, $39.10; and Microsoft, $69.10.

Prepare journal entries to record these transactions and events and any year-end fair value adjustments to the portfolio of long-term available-for-sale securities. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Do not round your intermediate calculations.)