Sirider Company has the following securities in its portfolio of equity securities on December 31, 2021: Cost Fair Value 5,000 shares of Mooney Corp., Common $151,000 $139,000 10,000 shares of Gant, Common 184.000 190,000 $335,000 $329,000 All of the securities had been purchased in 2021. In 2022, Strider completed the following securities transactions: March 1 April 1 Sold 5,000 shares of Mooney Corp., Common @ $32 less fees of $1,500. Bought 600 shares of Werth Stores, Common @ $45 plus fees of $550. The Strider Company portfolio of equity securities appeared as follows on December 31, 2022: Cost Fair Value 10,000 shares of Gant, Common $184,000 $195,500 600 shares of Werth Stores, Common 27.550 25.500 $211,550 $221,000 Instructions Prepare the general journal entries for Strider Company for: (a) the 2021 adjusting entry. (b) the sale of the Mooney Corp. stock. (c) the purchase of the Werth Stores' stock. (d) the 2022 adjusting entry