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Journ Co. purchased short-term investments in available-for-sale securities at a cost of $74,000 on November 25. 2017. At December 31, 2017, these securities had a fair value of $68 600. This is the first and only time the company has purchased such securities 1. & 3. Prepare the December 31, 2017, year-end adjusting entry for the securities portfolio and the April 6, 2018, entry when Journ sells one-half of these securities for $38.480 8 Answer is complete but not entirely correct. No Date General Journal Debit Credit 1 Dec 31, 2016 Unrealized loss Equity 5.400 O! Fair value adjustment Available-for-sale (ST) 5.400 2 Apr 06, 2018 Cash 38 480 Gain on sale of short-term investments 7,400 31.080