Price Corporation has the following trading securities portfolio of share investments as of December 31, 2020. Security . B Cost $19,000 22,000 34,000 $75,000 Fair Value $16,000 26,000 31,000 $73,000 On January 22, 2021, Price Corporation sold security C for $30,000. Instructions (a) Prepare the adjusting entry for Price Corporation on December 31, 2020, to report the portfolio at fair value. (b) Indicate the statement of financial position and income statement presentation of the fair value data for Price Corporation at December 31, 2020. (c) Prepare the journal entry for the 2021 sale