I am only missing the last part, no need for explanation, and please give me the answers in that format. Thank you so much

Rose Company had no short-term investments prior to this year. It had the following transactions this year involving short-term stock investments with insignificant influence. Apr. 16 Purchased 3,500 shares of Gem Co. stock at $24 per share. July 7 Purchased 2,000 shares of PepsiCo stock at $49 per share. 20 Purchased 1,000 shares of Xerox stock at $16 per share. Aug. 15 Received a $1.00 per share cash dividend on the Gem Co. stock. 28 Sold 2,000 shares of Gem Co. stock at $30 per share. Oct. 1 Received a $2.50 per share cash dividend on the PepsiCo shares. Dec. 15 Received a $1.00 per share cash dividend on the remaining Gem Co. shares. 31 Received a $1.50 per share cash dividend on the PepsiCo shares. Prepare journal entries to record the preceding transactions and events. Accounts Debit Date Credit Apr-16 Stock Investment Cash 8,400 Prepare journal entries to record the preceding transactions and events. Date Accounts Debit Credit Apr-16 Stock Investment Cash 8,400 Jul-07 Stock Investment Cash 98,000 Jul-20 Stock Investment Cash 15,000 Aug-15 Cash Dividend Revenue 8,400 98,000 15,000 3,500 3,500 Aug-28 Oct-01 Dec-15 Dec-31 Cash Stock Investment Gain on Sale of Stock Investments Cash Dividend Revenue Cash Dividend Revenue Cash Dividend Revenue 60,000 5,000 1,500 3,000 48,000 12,000 5,000 1,500 3,000 Prepare a table to compare the year-end cost and fair values of Rose's short-term stock investments. The year-end fair values per share are Gem Co., $26; PepsiCo, $46; and Xerox, $13 Companies Cost Fair Value Unrealized Amount Gain or Loss Gem Co 36,000 39,000 Pepsi Co 98,000 92,000 Xerox 15,000 13,000 Total 149,000 144,000 -5,000 Unrealized Loss Working Gem Co Pepsi Co Xerox 39,000 92,000 13,000 Prepare an adjusting entry to record the year-end fair value adjustment for the portfolio of short-term stock investments. Accounts Debit Credit Unrealized Loss 5000 Fair Value Adjustment 5000 Prepare the current asset section of the balance sheet for the fair value adjustment for Rose's short-term investments. Current Assets Stock Investments (as Cost) 149,000 Fair Value Adjustment (Stock) -5,000 Stock Investments (At Fair Value) 144,000 Identify the dollar increase or decrease from Rose's short-term stock investments on (a) its income statement for this year and (b) the equity section of its balance sheet at this year-end. Income Statement for this year Amount Increase or Decrease The equity section of its balance sheet at this year-end