Pina Company has the following securities in its portfolio on December 31,2025. None of these investments are accounted for under the equity method. All of the securities were purchased in 2025 . In 2026, Pina completed the following securities transactions. March 1 Sold the 1,500 shares of Gordon, Inc., common, @ $45 less fees of $1,200. April 1 Bought 700 shares of Earnhart Corp.,common, @ $75 plus fees of $1,200. Pina's portfolio of equity securities appeared as follows on December 31, 2026. Prepare the general journal entries for Pina Company for: (a) The 2025 adjusting entry. (b) The sale of the Gordon stock. (c) The purchase of the Earnhart stock. (d) The 2026 adjusting entry for the portfolio. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.)