Required information [The following information applies to the questions displayed below.] Stoll Company's long-term available-for-sale portfolio at the start of this year consists of the following. Stoll enters into the following transactions involving its available-for-sale debt securities this year. January 29 Sold one-half of the Company B notes for $78,130. July 6 Purchased Company X bonds for $125,100. November 13 Purchased Company Z notes for $268,000. December 9 Sold all of the Company A bonds for $515,300. Fair values at December 31 are B, $80,300; C, $606,800;X,$101,000; and Z, $271,000. Required: 1. Prepare journal entries to record these transactions, including the December 31 adjusting entry to record the fair value adjustment for the long-term investments in available-for-sale securities. 2. Determine the amount Stoll reports on its December 31 balance sheet for its long-term investments in available-for-sale securities. Complete this question by entering your answers in the tabs below. Prepare journal entries to record these transactions, including the December 31 adjusting entry to re the long-term investments in available-for-sale securities. Journal entry worksheet 5 Sold one-half of the notes Company B for $78,130. Note: Enter debits before credits. Complete this question by entering your answers in the tabs below. Determine the amount Stoll reports on its December 31 balance sheet for its long-term investments in available-for-sale securities