Huber Company has the following securities in its portfolio of temporary investments on December 31, 2011: Market $139,000 185,000 160,000 5,000 shares of Lest Corp., Common 10,000 shares of Rcap, Common $342,000 All of the securities had been purchased in 2011. In 2012, Huber completed the following securities transaction: Apr Bought 600 shares of Wass, Common a $50 plus fees of $550 The Huber Company portfolio of trading equity securities appeared as follows on December 31, 2012 160,000 182,000 Market 156,000 198,500 5,000 shares of Lest Corp. Common 10,000 shares of Reap, Common 600 shares of Wass, Common $372,000 380,000 Instructions Assuming Huber uses the FV-NI method, prepare the general journal entries for Huber Company for (a) the 2011 year-end adjusting entry. (b) the purchase of the Wass' shares (c) the 2012 year-end adjusting entry