Question 4: (10 points) A1, B1, C3, D3 Shamel Company has the following portfolio of securities at April 30, 2020, its last reporting date. Trading Securities Jahra Co. ordinary (2,000 shares) Hawali Co. ordinary (2,500 shares) Salmeya Corp. ordinary (3,000 shares)| Cost/Book Fair Value Value $200,000 $ 400,000 250,000 125,000 300,000 200,000 1- On May. 20, 2020, the Jahra Co. shares were sold at a price of $150 per share. 2- In addition, 5,000 shares of Salem Co. common stock were acquired at $20 per share on Aug. 5, 2020. 3- The Dec. 31, 2020, fair values were Hawali $100,000, Salmeya Co. $180,000 and SalemCo. common $300,000. Instructions: 1- Evaluate the Portfolio at April 30, 2020 and prepare the necessary entries. 2- Prepare the necessary entries at May 20, 2020. 3- Prepare the necessary entries at August 5, 2020. 4- Evaluate the Portfolio on December 31, 2020 and prepare the necessary entries.