Need help with Part B of the problem

a. Purchased 400 shares of Corporation A stock at $40 per share. This security is classified as trading. Credit Date Account Investments (trading security) Cash Debit 16,000 16,000 b. Purchased 60, $1,000 of Corporation B bonds for $60,000. These bonds are classified as trading. Credit Date Account Investments (trading security) Cash Debit 60,000 60,000 C. Received a cash dividend of $ 1.50 per share on the Corporation A stock. Credit Date Account Cash Dividend revenue Debit 600 600 d. Sold 100 shares of Corporation A stock for $46 per share. Credit Debit 4,600 Date Account Cash Investments (trading security) Realized gain or loss 4,000 600 e. Received interest of $600 on the Corporation B bonds. Credit Date Account Cash Interest Revenue Debit 600 600 f. Purchase 50 shares of Corporation C stock for $3,500. Classified the stock as trading. Credit Date Account Investments (trading security) Cash Debit 3,500 3,500 g. Received interest on $600 on the Corporation B bonds. Credit Date Account Cash Interest Revenue Debit 600 600 h. Sold 150 shares of Corporation A stock for $28 per share. Credit Date Account Cash Realized loss on sale Investments (trading security) Debit 4,200 1,800 6,000 b. Prepare the adjusting entry on December 31, to report the investments at fair value. All securities are considered to be trading securities. FMV: Corporation A ($45), Corporation B ($1,200), and Corporation C($65). Cost Fair Value Security Corporation A Corporation B Corporation Total Journal entry to record the investments at fair market value. Date Account Debit Credit