Huber Company has the following securities in its portfolio of temporary investments on December 31, 2018: 5,000 shares of Lest Co., Common 10,000 shares of Reap Co., Common Book Market Value Value 160,000 139,000 182,000 185,000 342,000 324,000 All of the securities had been purchased in 2018. In 2019, Huber had the following transactions related to its secur April 1 - Bought 600 shares of Sow Co., Common @ $50 per share plus fees of $550. Nov 1 - Received a dividend of $2.50 per share from Lest Co. Nov 30-Sold 5,000 Lest Co. shares for @ $26 per share less a commission of $1,500. The Huber Company portfolio of trading equity securities appeared as follows on December 31, 2019: Market Value 10,000 shares of Reap Co., Common 198,500 600 shares of Sow Co., Common 25,500 380,000 Required: Part 1 - Assuming Huber uses the FV-NI method, prepare the journal entries for Huber Company for: (a) the 2018 year-end adjusting entry, if any. (2 marks) (b) the 2019 transactions. (5 marks) (c) the 2019 year-end adjusting entry, if any. (3 marks) Part 2 - Assume instead that Huber uses the Cost method, prepare the journal entries for Huber Company for: (a) the April, 2019 transactions purchase of the Sow Co. shares. (2 marks)