Sunland Company has the following securities in its portfolio on December 31, 2017. None of these investments are accounted for under the equity method. All of the securities were purchased in 2017. In 2018, Sunland completed the following securities transactions. Sunland's portfolio of equity securities appeared as follows on December 31, 2018. Prepare the general journal entries for Sunland Company for: (a) The 2017 adjusting entry. (b) The sale of the Gordon stock. (c) The purchase of the Earnhart stock. (d) The 2018 adjusting entry for the trading portfolio