I just have a question on b2, but provided the rest of the info to help you solve for b2

Here is Culver Company's portfolio of long-term stock investments at December 31, 2021, the end of its first year of operations. Cost 3,220 shares of Batone Inc. common stock 2,760 shares of Mendez Corporation common stock 1,840 shares of P. Tillman Corporation preferred stock $169,050 193,200 77,280 On December 31, the total cost of the portfolio equaled the total fair value. Culver had the following transactions related to the securities during 2022. Jan. 20 28 30 Feb. 18 Sold 3,220 shares of Batone Inc. common stock at $55 per share. Purchased 920 shares of $10 par value common stock of P. Wahl Corporation at $78 per share. Received a cash dividend of $1.25 per share on Mendez Corporation common stock. Received cash dividends of $0.40 per share on P. Tillman Corporation preferred stock. Sold all 1,840 shares of P. Tillman preferred stock at $35 per share. Received a cash dividend of $1.10 per share on Mendez Corporation common stock. Purchased an additional 1,380 shares of the $10 par value common stock of P. Wahl Corporation at $82 per share. Received a cash dividend of $1.50 per share on P. Wahl Corporation common stock. July 30 6 Sept. Dec. 1 At December 31, 2022, the fair values of the securities were: Mendez Corporation common stock P. Wahl Corporation common stock $65 per share $77 per share Date Account Titles and Explanation Debit Credit Jan. 20 Cash 177100 Stock Investments 169050 Gain on Sale of Stock Investments 8050 Jan. 28 Stock Investments 71760 Cash 71760 Jan. 30 Cash 3450 Dividend Revenue 3450 Feb. 8 Cash 736 Dividend Revenue 736 Feb. 18 Cash 64400 Loss on Sale of Stock Investments 12880 Stock Investments 77280 July 30 Cash 3036 Dividend Revenue 3036 Sept. 6 Stock Investments 113160 Post to the investment accounts. (Use separate T-accounts for each investment.) (For accounts with zero balance select "12/31 Bal." from the list and enter "O" or leave it blank.) Investment in Batone Inc. Common Stock 1/1 Bal. 169050 1/20 8050 12/31 Bal. 177100 Investment in Mendez Corporation Common Stock 1/1 Bal. 193200 12/31 Bal. 193200 Investment in P. Tillman Corporation Preferred Stock 1/1 Bal. 77280 2/18 12880 12/31 Bal. 2/18 12880 Investment in P. Wahl Corporation Common Stock 1/28 71760 9/6 113160 (52) Prepare the adjusting entry at December 31, 2022, to report the portfolio at fair value. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec. 31 Unrealized Loss -Income Stock Investments Taytheoland Media