Plotner Corporation has the following trading portfolio of stock investments as of December 31, 2019 Security _Cost $19,000 Fair Value $15,000 B 22,000 34,000 27,000 29.000 $71.000 $25.000 On January 22, 2020, Plotner Corporation sold secunity C for $32,000. Instructions la) Prepare the adjusting entry for Ploter Corporation on December 31, 2019. to report the portfolio at fair value tol indicate the balance sheet and income statement presentation of the fair value data for Ploter Corporation at December 31, 2019 Il Prepare the omal entry for the 2020 sale