Pina Company has the following securities in its portfolio on December 31.2025. None of these investments are accounted for under the equity inethod. Alf of the cecarities were purchased in 2025. In 2026, Pirs completed the following recuinties transxalons. Murch I Sold the 1,500 ihares of Gordon, inc commen e $4 Sless fees of $1,200. April 1 Bought 700 sharet of Earrhart Corg, common e $75 plus fees of $1,300 Pinas portelio of equity securities appleared as follows on December 31,2026 . Prepare the general foumal enurles for pina company for: (a) The 2025 adfustivenery (b) Thesale of the Gopdon siod Prepare the general journat entries for Pina Company for: (a) The 2025 adjusting entry (b) The sale of the Gordon stock. (c) The purchase of the Earnhartatock (d) The 2026 adjusting entry for the portiolio no entry is mquired, selert "No Entry' for the ocopunt tities and enter Ofor the amounts)