Please show your steps

At December 31, 2018, the held for trading investments for H55 Inc. are as follows: Fair Value Security A $21,100 Cost $18,700 13,300 20,200 $52,200 14,700 18,200 $54,000 Totals A)- Prepare the adjusting entry at December 31 to report the held for trading investment portfolio at fair value Date Account Titles and Explanation Debit Credit Dec. 31 B)- Show the financial statement presentation of the held for trading investments and any related accounts at December 31, 2018. H55 INC. Statement of Financial Position (Partial) H55 INC. Income Statement (Partial) C)- On March 22, 2019, H55 sold security A for $22,100 cash. Record the sale of the security. Date Account Titles and Explanation Debit Credit Mar. 22