Help wIth journal entries and T accounts for the Year

FACTS: Montana had the following portfolio of securities at the beginning of the year: Cost Face Value Fair Value NA Trading AFS 60,000 45,000 98,000 45,000 100,000 80,000 41,000 110,000 HTM During the year, Montana had the following transactions with respect to its security portfolio: 1. Bought one trading security with a fair value of $5,000. 2. Sold one trading security with an original cost of $20,000 for $18,000. 3. Sold one AFS security with an original cost of $11,000 for $17,000. 4. Sold one HTM security with an original cost of $10,000 for $11,000 5. Received interest from AFS securities of $900. 6. Received cash interest from HTM securities of $2,000 and recorded $1,000 of discount amortization. (Discount) 7. Received Dividends from Trading securities of $1,500 At the end of the year the fair value of the portfolio is: Fair Value Trading AFS 95,000 47,000 92,000 HTM Assuming these are the only transactions for the year complete the table: Account Use debit and (credit) notation FV ADJ - Trading AFS @ Cost FV AD) - AFS HTM @ Cost FV AD) - HTM Net Income OCI AOCI