In January 2020, the management of Cullumber SE concludes that it has sufficient cash to permit some short-term investments in debt and stock securities. During the year, the following transactions occurred. Feb. 1 Purchased 400 ordinary shares of Superior for 22,000. Mar. 1 Purchased 600 ordinary shares of Pawlik for 15,000. Apr. 1 Purchased 40 1,060,7% Venice bonds for 42.400. Interest is payable semiannually on October 1 and April 1. July 1 Received a cash dividend of 0.70 per share on the Superior ordinary shares. Aug. 1 Sold 133 ordinary shares of Superior at 660 per share. Sept. 1 Received a 1 per share cash dividend on the Pawlik ordinary shares. Oct. 1 Received the interest on the Venice bonds. Oct. 1 Sold the Venice bonds for 41,400. At December 31, the fair value of the Superior ordinary shares was 56 per share. The fair value of the Pawlik ordinary shares was 24 per share. SUPPO Date Account Titles and Explanation Debit Credit SUPE SUPPORT (To record the receipt of interest on Venice bonds) (To record the sale of Venice bonds) SUPPO Touthook and Media Share Investments Debt Investments Prepare the adjusting entry at December 31, 2020, to report the investment securities at fair value. All securities are considered to be trading securities Cullumber has no significant influence over its share investments. (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 O for the amounts.) Date Dec. 31 Account Titles and Explanation Debit Credit Show the statement of financial position presentation of investment securities at December 31, 2020. Cullumber SE Statement of Financial Position (Partial) Give the statement classification of each income statement account. Income Statement Account Category Dividend Revenue Gain on Sale of Share Investments Interest Revenue Loss on Sale of Debt Investments Unrealized Loss-Income: