Prepare the appropriate journal for the following transaction entry for each transaction or event. Use one summary entry 31 to adjust the portfolio of equity investment to fair value. 1. Record the sale of the investment in Kansas Abstractors bonds. 2. Record the purchase of U.S. Treasury bonds for $5.7 million. 3. Record the entry to adjust the securities to fair value. 4. Record the entry to adjust to fair value the investment in NXS Corporation common shares on the date of sale. 5. Record the sale of the NXS Corporation common shares for $45 million