Problem V-Fair Value Adiustment HQ Inc, has the following trading portfolio of debt investments as of December 31, 2021. On January 22, 2022, HQ, Inc, sold security C for $64,000. (a) Prepare the adjusting entry for HQ, Ine, on December 31, 2021, to report the portfolio at fair value. (b) Indicate the financial statement(s) presentation of the fair value data for HQ, Inc, at December 31, 2021. (c) Prepare the journal entry for the 2022 sale