On March 1, 2019, C Company bought the common shares of two companies with a 20% ownership share in each as follows:

Company Name	Cost
company A	30000
company B	50000
Total	80000

On December 1, Company C received a dividend of $ 18,000 from its investment in the common stock of Company B, and Company A did not distribute a dividend.

As of December 31, 2019, the fair value of the available-for-sale equity securities portfolio was as follows:

Company Name	Cost
company A	24000
company B	60000
Total	84000

On January 1, 2020, C Company bought 20,000 shares of D Company at a price of $ 1 per share and paid $ 4,000 brokerage and VAT on the brokerage value of 5%.

On June 10, 2020, Company B sold all of its investment to Company A for $ 40,000.

As at December 31, 2020, the fair value of the available-for-sale equity securities portfolio was as follows:

Company Name	Cost
company B	70000
company D	20000
Total	90000

Required:

1- Recording the daily operations and the necessary settlement for the year 2019.

2- Photocopy of the company's portfolio of securities available for sale on December 31, 2019.

3- Recording the daily operations and the necessary settlement for the year 2020.

4- Photocopy of the company's portfolio of securities available for sale on December 31, 2020