Rios Co. is a regional insurance company that began operations on January 1,20Y2. The following selected transactions relate to investments acquired by Rios Co, which has a fiscal year ending on December 31: 20Y2 Feb. 1 Purchased 8,300 shares of Caldwell inc, common stock at 552 per share plus a brokerage commission of $125. Caldwell has 112,000 shares of common stock outstanding. May 1 Purchased securities of Holland Inc. as a trading investment for \$121,000. July 1 Sold 4,100 shares of Caldwell Inc for $43 a share less a $115 brokerage commission. 31 Received an annual dividend of $0.85 per share on 4,200 shares of Caldwell Inc. stock. Nov. 15 Sold the remaining shares of Caldwell Inc. for $58 per share less a $75 brokerage commission. Dec 31 The trading securities of Holland Inc. have a fair value on December 31 of $130,000. 203 Apr. 1 Purchased securities of Fuller Inc. as a trading investment for $140,000. Oct. 14 Sold securities of Fuller Inc. that cost $40,000 for $44,000. Dec 31 The fair values of the Holland Inc. and Fuller Inc. securities are as follows: 1. Journalize the entries to record the preceding transactions, including any December 31 adjusting entries. 2. Prepare the Trading Investments section of the December 31,20Y3 balance sheet for Rios Co