One Jordan Company has the following securities in its portfolio of trading equity investments on December 31, 2015: 5,000 ordinary shares of Thomas Corp. 10,000 ordinary shares of Gant, Cost Fair Value $155,000 $139,000 182.000 190,000 $337.000 $329.000 All of the investments had been purchased in 2015. In 2016, Jordan completed the following investment transactions: March 1 Sold 5,000 ordinary shares of Thomas Corp., @ $31 less fees of $1,500 Bought 600 ordinary shares of Werth Stores, @$45 plus fees of $550. April 1 The Jordan Company portfolio of trading equity investments appeared as follows on December 31, 2016: 10,000 ordinary shares of Gant 600 ordinary shares of Werth Stores Instructions Prepare the general journal entries for Jordan Company for (a) the 2015 adjusting entry. (b) the sale of the Thomas Corp. shares. (c) the purchase of the Werth Stores' shares. (d) the 2016 adjusting entry Cost Fair Value $182,000 $195,500 27,550 25,500 $209.550 $221.000