ROA Limited purchased the following trading securities on 1 January 2018. Cost and fair values are shown below: Cost 1 January 2018 Fair value 31 December 2018 Fair value 31 December 2019 $29 per share $25 per share $28 per share BTS Limited (15,000 shares) LK Limited (2,000 shares) $105 per share $108 per share $110 per share Required: a. Calculate total cost on 1 January 2018, total fair value on 31 December 2018 and total fair value on 31 December 2019. b. Prepare the journal entry to record the purchase of the equity investments on 1 January 2018 c. Prepare the journal entry to record the fair value adjustment on 31 December 2018. d. Prepare the journal entry to record the fair value adjustment on 31 December 2019