Prepare entries for the following transactions involving available-for-sale securities Decenber i1 Purchased short-tern Investments in wailable-for-sale debt securitles at a cost of 556,069. Deceaber 31 The securitles had a falr value of 347,000 at year-end. An adjusting entry for fasr value of the avallable-for-sale securitles portfolio is required. February: 10 sold a portion of les avallable.for-sale securities (costing 55,600) for 86,000 cash. Journal entry worksheet 3 Purchased short-term investments in available-for-sale debt securities at a cost of 550,000 . Note: Enter deties before credts