Question B.2: Sun Corporation's trading portfolio of stock investments consisted of the following at December 31, 2020: Stock Number of Shares Cost Cabana Ordinary Shares 200 $30,000 Aryana Preferred Shares 300 9,000 Havana Ordinary Shares 500 10.000 $43,000 During 2019, the following transactions took place: Feb. 5 Sold 100 shares of Cabana ordinary for $20,000. Mar. 30 Purchased 75 shares of Havana ordinary shares for $20 per share. Sept. 9 Sold 275 shares of Havana ordinary shares for $8,250. At year-end on December 31, 2020, the fair values per share were: Fair Value Per Share Cabana ordinary shares $160 Aryana Preferred shares $25 Havana ordinary shares $25 Instructions (a) Prepare the journal entries to record the 2020 stock transactions, (b) On December 31, 2020, prepare any adjusting entry that might be necessary relative to the trading portfolio. (c) Show how the stock investments will appear on Sun Corporation's Statement of Financial Position on December 31, 2020