Lexington Co$.$ has the following le securities outstanding on December $31,2012($its first year of operations$).$ Cost Fair Value Greenspan Corp. Stock $$20,000$ $$19,000$ Summerset Company Stock $9,5008,800$ Tinkers Company Stock $20,00020,600$ $$49,500$ $$48,400$ During $2013,$ Summerset Company stock was sold for $$9,200,$ The market price of the stock on December $31,2013,$ was: Greenspan Corp. stock $$19,900$; Tinkers Company stock $$20,500.$ Required: $1)$ Record the adjusting entry at Dec. $31,2012.2)$ Record the entries during $2013.()$