Stewart Corporation's balance sheet at December 31, 2016, showed the following: Short-term investments, at fair value $40,000 Stewart Corporation's trading portfolio of stock investments consisted of the following at December 31, 2016: Stock Number of Shares Cost Conn Common Stock 200 $28,000 Hall Common Stock 300 9,000 $37,000 During 2017, the following transactions took place: Feb. 5 Sold 100 shares of Conn common stock for $18,000. Mar. 30 Purchased 25 shares of Hall common stock for $1,000. Sept. 9 Purchased 50 shares of Hall common stock for $3,000. At year-end on December 31, 2017, the fair values per share were: Fair Value per Share Conn Common Stock $158 Hall Common Stock $24 Instructions (a) Prepare the journal entries to record the 2017 stock transactions. (b) Show how the stock investments will appear on Stewart Corporation's balance sheet at December 31, 2017.