Q1] On December 31, 2019, Zurich SA provided you with the following information regarding its trading investments: Investments (Trading) Stargate AG shares Carolina Co. shares December 31, 2019 Cost Fair Value 30,000 32,000 15,000 13,500 During 2020, Carolina Co. shares were sold for 31,500. On December 31, 2020The fair value of the Stargate shares was 19,700 Instructions: a. Prepare the adjusting journal entry needed on December 31, 2019. b. Prepare the journal entry to record the sale of the Carolina Co. shares during 2020. c. Prepare the adjusting journal entry needed on December 31, 2020.