Stark company started investing in equity shares for active trading in 2020, illustrated in the table are the related information to all related investments, Additionally, the following information must be taken into consideration: 1. Tally shares were purchased during 2022 2. Tormund shares were sold in 2021 for 25$ less 200$ sales commission. 3. All remaining investments were purchased during 2020 and are still owned by Stark at the end of 2024 Investee (number Fair value Fair value Fair value Fair value Fair value of shares and cost) 31.12.2020 31.12.202131.12.202231.12.202331.12.2024 Tally shares (20,000 11$ 15$ 9$ shares@7$ per share) 15$ 17$ 17$ 19$ 13$ Baratheon shares |(2,570 shares@22$ per share) 10$ 9$ 5$ Lannister shares (6,680 shares@14$ 8$ 15$ Investee (number Fair value Fair value Fair value Fair value Fair value of shares and cost) 31.12.2020 31.12.202131.12.202231.12.202331.12.2024 Tally shares (20,000 11$ 15$ 9$ shares@7$ per share) Baratheon shares 15$ 17$ 17$ 19$ 13$ |(2,570 shares@22$ per share) 10$ 9$ 5$ 8$ 15$ Lannister shares (6,680 shares@14$ per share) 12$ 10$ 9$ 7$ 6$ Fray shares (7,000 shares @13$ per share) 27$ Tormund shares (400 shares@33$ per share) Required: per share) Required: A. Record the Tormund shares sales journal entry B. Record the required adjusting entry at the end of 2021 and 2023 C. What is the balance of Fair value adjustments at the end of 2020,2021,2022,2023 and 2024 (specify if the balance is Dr. or Cr.)