Question 6 Blue Spruce Corp. has the following securities in its portfolio of equity securities on December 31, 2021: Cost 5,000 shares of Thomas Corp., Common $152,000 10,000 shares of Gant, Common 180,000 $332,000 Fair Value $139,100 188,900 $328,000 All of the securities had been purchased in 2021. In 2022, Blue Spruce Corp. completed the following securities transactions: March 1 Sold 5,000 shares of Thomas Corp., Common $31 less fees of $1,500. April 1 Bought 580 shares of Werth Stores, Common $47 plus fees of $500. The Blue Spruce Corp. portfolio of equity securities appeared as follows on December 31, 2022: 10,000 shares of Gant, Common 580 shares of Werth Stores, Common Cost $180,000 27.760 $207,760 Fair Value $190,600 25,860 $216,460 Prepare the general journal entry for Blue Spruce Corp. for the 2021 adjusting entry. (Credit account titles are automatically indented when ar enter o for the amounts.) Date Account Titles and Explanation Debit Credit 12-31-21 SHOW LIST OF ACCOUNTS Prepare the general fournal entry for Blue Spruce Corp. for the sale of the Thomas Corp. stock. (Credit account wittes are automatically indented wh and enter for the amounts.) Debit Date Account Tities and Explanation 3-1-22 Credit W LIST OF ACCOUNTS Prepare the general Journal entry for Blue Spruce Corp. for the purchase of the Worth Stores stock. (Credit account titles are automatically indented when