how to calculate the fair value adjustment?

Marigold Company has the following portfolio of investment securities at September 30, 2020, its most recent reporting date. Investment Securities Cost Fair Value Horton, Inc. common (5,060 shares) $212,520 $197,330 Monty, Inc. preferred (3,470 shares) 124,920 131,410 Oakwood Corp. common (1,040 shares) 203,840 202,770 On October 10, 2020, the Horton shares were sold at a price of $54 per share. In addition, 3,070 shares of Patriot common stock were acquired at $56 per share on November 2, 2020. The December 31, 2020, fair values were Monty $98,460, Patriot $139,700, and Oakwood $217,370. Prepare the journal entries to record the sale, purchase, and adjusting entries related to the equity securities in the last quarter of 2020. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)Date Account Titles and Explanation Debit Credit ct. 10, 2020 Cash 273240 Equity Investments 212520 Gain on Sale of Investments 60720 ov. 2, 2020 Equity Investments 171920 Cash 171920 ec. 31, 2020 v Unrealized Holding Gain or Loss - Income 50570 Fair Value Adjustment 50570