Rose Company had no short term investments prior to year 2013. It had the following transactions involving short term investments in available for sale securities during. 2013. Prepare journal entries to record the preceding transactions and events. Prepare a table to compare the year end cost and fair values of Rose's short term investments in available for sale securities. The year-end fair values per share are: Gem Co, $26.50; PepsiCo, $46, 50; and Xerox, $13.75. Prepare an adjusting entry, if necessary, to record the year end fair value adjustment for the portfolio of short term investments in available for sale securities