Jordan Corporation has the following securities in its long-term investment portfolio accounted for at fair value through other comprehensive income (FV-OCI) on December 31, 2013 Investment Cost and Carrying Amount 2,000 shares of Bond Inc. common $ 40,000 6,000 shares of Cross Corp common 240,000 800 shares of Oz Inc. preferred 60,000 Total $ 340,000 Fair Value $ 38,000 216,000 61.600 $315,600 All the investments were purchased in 2013. Jordan follows a policy of capitalizing transaction costs on the acquisition of FV-OCl investments and reducing the proceeds on disposal. Jordan Corp. follows IFRS and applies the FV-OCI model without recycling In 2014, Jordan completed the following transactions: Mar. 1 Sold the 2,000 shares of Bond Inc. common at $18 per share, less fees of $800. Apr. 1 Bought 1,000 shares of Bored Corp. common at $75 per share, plus fees of $1,300. Jordan Corporation's portfolio appeared as follows on December 31, 2014: Inactment Carring Amount Fair Value All the investments were purchased in 2013. Jordan follows a policy of capitalizing transaction costs on the acquisition of FV-OCl investments and reducing the proceeds on disposal. Jordan Corp. follows IFRS and applies the FV-OCl model without recycling In 2014, Jordan completed the following transactions: Mar. 1 Sold the 2,000 shares of Bond Inc, common at $18 per share, less fees of $800. Apr. 1 Bought 1,000 shares of Bored Corp. common at $75 per share, plus fees of $1,300. Jordan Corporation's portfolio appeared as follows on December 31, 2014: Investment Carrying Amount 1,000 shares of Bored Corp. common $ 76,300 6,000 shares of Cross Corp common 216,000 800 shares of OZ Inc. preferred 61,600 Total $ 353.900 Fair Value $ 74,000 220,000 58,000 $352.000 Required: Prepare the journal entries for Jordan for: a) The 2013 valuation adjusting entry b) The sale of the Bond Inc. shares C) The purchase of the Bored Corp. shares d) The 2014 valuation adjusting entry