On December 31, 2019, Hatfield Corporation held the following equity securities in its TRADING portfolio of securities: Cost Market Difference KSD $ 5,100 $ 4,000 $ 1,100 RJD 1,210 1,960 (750) TWD 6,170 5,250 920 $12,480 $ 11,210 $ 1,270 In 2020 Hatfield completed the following transactions: (1) On January 1, 2020, KSD was sold for $ 4,500. (2) On January 31, 2020, TWD was transferred to the available-for-sale portfolio. On transfer date, its market value was $ 5,900. (3) On April 15, 2020, purchased stock in SEF and SBR companies at the cost prices shown below. (4) At December 31, 2020, the trading portfolio consisted of the following equity securities: Cost Market Difference RJD $ 1,210 $ 1,700 $ (490) SEF 4,250 4,000 250 SBR 5,800 5,420 380 $ 11,260 $ 11,120 $ 140 The journal entry on December 31, 2020 would include