PROBLEM 3-PARTI Cloud Corporation begin merations in 2018. The year end cost and falr values for its available for ale portfolio are as follows: Peber 31, 20L Cast 4220,000 400,000 510.000 Fair valut 42.50,000 350.000 465.000 December 31, 2019 December 31, 2020 Reter the necessary adjusting journal entrles at fiscal year-ends 2018- 2000. KOBLEM 3 - PART II Auring the portfellis comprises of non-influential equity Investments, toord the necessary adjusting journal entries at fiscal year-ends 2018-2020. PROBLEM 3 - PART III Assuming the portfollos comprised of trading security investments, how would your answer to PART II of this problem. been different