Mumford Corporation purchased $1,000$ shares for $$30,000($as marketable securities$)$ on December $4$ and paid brokerage commission of $$3,000.$

On December $9,$ sold $200$ shares for $$10,000$ paid brokerage commission of $$1,000$;

On December $18,$ sold $150$ shares for $$5,000$ & paid brokerage commission of $ $500$;

You are required to:

a$)$ Record the purchase of marketable securities on December $4$;

b$)$ Record the sale of marketable securities on December $9$;

c$)$ Record the sale of marketable securities on December $18$;

d$)$ Record the necessary fair value adjustment on December $31,$ assuming that the market value of the company's remaining unsold securities was:

i$)$ $$26,000$;

ii$)$ $$19,000$;