Holding securities a) Book the acquisition of the following securities on Nov 1: Purchased 1,000 shares of Lutwin Corporation at $120 per share. This investment was generally considered to be long-term with no particular plans for near-term trading. Purchased 1,000 shares of Minicar Corporation at $55 per share. This investment was made with the intent of near-term trading profits. Date Accounts Debits Credits Nov 1 Investment in Lutwin Corp. Investment in Minicar Corp. b) Book any necessary changes for the following stock prices on Dec 31: Lutwin Corporation's closing stock price at the end of the year was $13 per share. Minicar Corporation's closing stock price at the end of the year was $15 per share. Dec 31 To record change in fair value of Lutwin Corp. To record change in fair value of Minicar Corp