On December 31,2023 , Hubble Corp. has the following securities in its portfolio of temporary investments: All of the securities had been purchased in 2023. In 2024, Hubble completed the following securities transaction: Apr 1 Bought 300 common shares of Aries Corp. @ \\$50 each, plus fees of \\( \\$ 550 \\). On December 31, 2024, Hubble's portfolio of trading equity securities appeared as follows: Instructions Assuming Hubble uses the FV-NI model, prepare the general journal entries for: a) the 2023 year-end adjusting entry, b) the purchase of the Aries Corp. shares, c) the 2024 year-end adjusting entry