M. Jones Inc. purchased the following available-for-sale securities during 20Y5, its first year of operations: The fair value of the various available-for-sale securities on December 31,20Y5, was as follows: Required: a. Journalize the adjusting entry for the fair value of the portfolio of securities on December 31,20Y5. b. If the fair value of the portfolio of securities were the same on December 31,20Y, what would be the journal entry to adjust the portfolio to fair value?* c. If the fair value of the portfolio of securities was $364,600 on December 31,20Y6, what would be the journal entry to adjust the portfolio to fair value?* d. If the fair value of the portfolio of securities was $355,000 on December 31,20Y6, what would be the journal entry to adjust the portfolio to fair value?* "Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered. If no entry is required, simply skip to the next transaction. The market price for Macro Corporation closed at $48.70 and $66.00 on December 31 , current year, and previous year, respectively. The dividends per share were $0.56 for current year and $0.66 for previous year. a. Determine the dividend yield for Macro on December 31, current year, and previous year. Round percentages to two decimal places. Current year Previous year b. The dividend yield from the previous year to the current year. This is a result of a(n) in the dividend relative to stock price