QUESTION 5 The following securities are in Lennox Company's portfolio of trading securities at December 31, 2020. No. of shares Name of Company Cost 2,000 Hitewill Corporation common stock $104,000 2.800 Cherson Corporation common stock $168,000 2.400 Uping Corporation common stock $67,200 On December 31, 2020, the fair value equaled the cost of all securities in the portfolio The following selected transactions took place in 2021 Feb 20 Sold half of the Hitewill Corporation common stock $65 per share March 28> Purchased 800 shares of Teggel Corporation common stock at $156 per share June 13 Received dividends from from Cherson Corporation. $50 per shares and Uping Corporation $1.00 a share August 30 Sold all of the Uping Corporation Shares for $26 per shares At December 31, 2021. the fair values of the securities were: ww luuping Corporation Shares for $26 per shares. At December 31, 2021, the fair values of the securities were: No of shares Name of Company Fair value per share ? Hitewill Corporation common stock $55 per share 2.800 Cherson Corporation common stock Teggel $75 800 $153 December 31, 2021: Prepare the adjust entry to report the portfolio on the balance sheet December 31, 2021: No Journal entry, instead show the balance sheet presentation of the portfolio for the trading securities