Haris Company has the following portfolio of securities on March 31, 2018 its last reporting date. Trading Securities Book Value Fair Value Derastia Co. ordinary (1,000 shares) $ 150,000 $ 320,000 Salfet Co. ordinary (2,000 shares) 200,000 70,000 Sgaga Corp. ordinary (4,000 shares) 100,000 150.000 1. In August 21, 2018, the Derastia Co shares were sold at a price of $500 2- In addition, 2,000 shares of Mesha Co. common stock were acquired at $30 per share on October 1, 2018. 3- The Dec. 31, 2018, fair values were Salfet $190,000, Sagaga Co. $130,000 and Mesha Co. common $70,000. Instructions: per share. 1- Evaluate the Portfolio on March 31, 2018 and prepare the necessary entries. (3 points) 2- Prepare the necessary entries on August 21, 2018. (2 points) 3- Prepare the necessary entries on October 1, 2018. (2 points) 4 Evaluate the Portfolio on Dec. 31, 2018 and prepare the necessary entries. (3 points)