Rose Company had no short-term investments prior to this year. It had the following transactions this term stock investments with insignificant influence. April 16 Purchased 4,000 shares of Gem Company stock at $25.25 per share. July 7 Purchased 2,000 shares of PepsiCo stock at $48.00 per share. July 20 Purchased 1,000 shares of Xerox stock at $16.00 per share. August 15 Received a $0.85 per share cash dividend on the Gem Company stock. August 28 Sold 2,000 shares of Gem Company stock at $32.00 per share. October 1 Received a $1.80 per share cash dividend on the Pepsico shares. December 15 Received a $1.00 per share cash dividend on the remaining Gem Company shares. December 31 Received a $1.40 per share cash dividend on the Pepsico shares. The year-end fair values per share are Gem Company, $27.50; PepsiCo, $45.25; and Xerox, $13.00. Prepare a table to compare the year-end cost and fair values of Rose's short-term stock investments. 3. Prepare an adjusting entry to record the year-end fair value adjustment for the portfolio of short-term stock investme Journal entry worksheet Record the year-end adjusting entry for the securities portfolio. Note: Enter debits before credits. 4. Prepare the current asset section of the balance sheet for the fair value adjustment for Rose's short-term investments. Note: Amounts to be deducted should be entered with a minus sign. 5. Identify the dollar increase or decrease from Rose's short-term stock investments on (a) its income statement for this year and (b) the equity section of its balance sheet at this year-end