Legal firm of Mueller & Associates,Inc has the following securities in its portfolio of equity securities on December 31, 2018:

Cost Fair Value Fair Value

5,000 shares of Heroes for Hire Inc ., Common $151,000 $139,000

10,000 shares of Alias Investigation, Inc, Common 184,000 190,000

$335,000 $329,000

All of the securities had been purchased in 2018. In 2019, Mueller & Associates, Inc completed the following securities transactions:

March 1 Sold 5,000 shares of Heroes for Hire., Common @ $32 less fees of $1,500.

April 1 Bought 600 shares of Nelson & Murdock, Common @ $45 plus fees of $550.

The Mueller & Associates portfolio of equity securities appeared as follows on December 31, 2019:

Cost Fair Value Fair Value

10,000 shares of Alias Investigation, Common $184,000 $195,500

10,000 shares of Alias Investigation, Inc, Common 27,550 25,500

$211,550 $221,000

Pass the general journal entries for Mueller and Associates for:

(a)the 2018 adjusting entry.

(b)the sale of the Heroes for Hire. stock.

(c)the purchase of the Nelson & Murdock stock.

(d)the 2019 adjusting entry.