The cost and fair value of the trading securities held by Lindy Company as of December 31 are as follows: Fair Number Cost Value Total of per per Name Shares Share Share are Share Cost |Fair Valuc 1,200 $10.5 Laurie, Inc. Scott Corp Stephanic Company Timmer Company Total 9.00 9.85 900| 4.101 4.00 1,400 7.35 6.82 600 a) Complete the table above to find the total cost and fair value for the company's trading ecurities portfolio. ) Calculate and record the required December 31 adjustment. Explain how the adjustment from part (b) is reported on Lindy's financial statements