June 1, before its acquisition by funds affiliated with Kohlberg Kravis Roberts & Co., L.P. (KKR), Airbus DS Electronics had a portfolio of trading equity securities for a total cost of 545m. Furthermore the market value was 835m on 1 January. Assuming that the same portfolio was held until the end of the second quarter of the year. The market value of the portfolio was 810m at May 1 and 840m at June 1. Prepare the Journal entries