QUESTION 7 Anthers Inc bought the following portfolio of trading securities near the end of 2021. Cost Security A $ 80,000 Fair value 12/31/2021 $ 84,000 54,000 22,000 B 60,000 22,000 1) What amount will be reported in the balance sheet for this portfolio at December 31, 2021? 2) Prepare the year end adjusting journal entry if needed. If no entry is needed, state "No entry needed" TT T Arial 3 (12pt) T-3.19