The cost and fair value of the trading securities held by AdBrand Company as of December 31, 2012 are as follows: Total Fair Value Name Alcorn, Inc. Number of Shares 1,200 600 900 400 Cost per Share $10.50 9.00 4.10 7.35 Fair Value per Share $11.05 9.85 4.00 6.82 Total Cost Bristen Corp. Geston Company Quanter Company Total Required: (1) Complete the table above to find the total cost and fair value for the company's trading securities portfolio. (2) Calculate and record the required December 31, 2012 adjustment. (3) Explain how the adjustment from step (2) is reported on AdBrand's 2012 financial statements.