ROA Limited purchased the following trading securities on 1 January 2019. Cost and fair values are shown below: Cost 1 January 2019 Fair value 31 December 2019 Fair value 31 December 2020 BTS Limited (10,000 shares) LK Limited (2,000 shares) $29 per share $25 per share $28 per share $105 per share $108 per share $120 per share Required: a. Calculate total cost on 1 January 2019, total fair value on 31 December 2019 and total fair value on 31 December 2020. (3 marks) b. Prepare the journal entry to record the purchase of the equity investments on 1 January 2019. (2 marks) c. Prepare the journal entry to record the fair value adjustment on 31 December 2019 and 31 December 2020. (4 marks)