Stefan Company has a large portfolio of FVTOCI financial assets-debt. The entire portfolio was purchased on January 1 of 2018 for 430,000. The total market value of the securities in the portfolio was as follows on the indicated dates: 1 December 31, 2018: 575,000. 2 December 31, 2019: 500,000. 3 Stefan sold all securities on December 31,2019. Make the journal entries required to record the purchase of the securities and the changes in value during 2018 and 2019