Securities Portfolio - Part A Keep all calculations from this problem for Parts A,B&C Herman Company has the following securities in its portfolio of trading equity securities on December 31, 2019: All of the securities had been purchased in 2019. What is the necessary 2019 adjusting entry? Debit Fair Value adjustment, 18,000; Credit Unrealized g/I - Income, 18,000 Debit Unrealized g/I - Income, 18,000; Credit Fair Value adjustment, 18,000 Debit Unrealized g/I - Income, 21,000; Credit Fair Value adjustment, 21,000 Debit Unrealized g/I - Equity, 18,000; Credit Fair Value adjustment, 18,000