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Korman Company has the following securities in its portfolio of equity securities on December 31, 2018 Cost $151,000 184,000 $335,000 Fair Value $139,000 190,000 $329,000 5,000 shares of Thomas Corp., Common 10,000 shares of Gant, Common All of the securities had been purchased in 2018. In 2019, Korman completed the following securities transactions March 1 Sold 5,000 shares of Thomas Corp., Common @ $32 less fees of $1,500 April 1 Bought 600 shares of Werth Stores, Common $45 plus fees of $5 The Korman Company portfolio of equity securities appeared as follows on December 31, 2019 Cost $184,000 Fair Value $195,500 25,500 $221,000 10,000 shares of Gant, Common 600 shares of Werth Stores, Common 27,550 $211,550 Instructions Prepare the general journal entries for Korman Company for: (a) the 2018 adjusting entry (b) the sale of the Thomas Corp. stock (c) the purchase of the Werth Stores' stock (d) the 2019 adjusting entry