Information: Terry's Expansion Fund is made up of available for sale (AfS) securities. The securities were purchased on January 1st of last year (Year 2). At the end of Year 2, the CFO made the correct entry to account for the change in value, but no adjustment has yet been made for changes in value in the current year (Year 3). The table below contains all of the important information about the securities that are part of the expansion fund. Terry's upper management has elect to report the combined value of the AfS Investment account and the market adjustment account as the 'Expansion Fund' in the balance sheet. Under GAAP, the line item should be called "Expansion Fund, net". ed Per Share Price #ofShares Purchase End, End, Security Owned Price Year 2 Year 3 XYZ Sampson's 27,160 $20.90 $18.20 $27.30 17,700 $7.80 $8.20 $7.80 Friday Foods 67,900 $7.10 $4.70 $5.90 Arborium 41,300 $17.30 $13.30 $2.00 Terry's management would like to know the effect of the sale on the following ratios: Current Ratio ROA Assignment: Calculations 1. Calculate each of the two (2) ratios before you make any adjustments 2. Make the appropriate journal entries, if any, to account for the change in value of the expansion fund securities (including any necessary changes to income tax expense)