The following securities are in Amberwood Companys portfolio of long-term non-trading securities at December 31, 2013. Cost 1,460 shares of Reginald Corporation common stock $77,380 1,200 shares of Elderberry Corporation common stock 73,200 1,270 shares of Mattoon Corporation preferred stock 36,830 On December 31, 2013, the total cost of the portfolio equaled total fair value. Amberwood had the following transactions related to the securities during 2014. Jan. 20 Sold all 1,460 shares of Reginald Corporation common stock at $56 per share less brokerage fees of $550. 28 Purchased 340 shares of $69 par value common stock of Hachito Corporation at $77 per share, plus brokerage fees of $510. 30 Received a cash dividend of $1.05 per share on Elderberry Corp. common stock. Feb. 8 Received cash dividends of $0.55 per share on Mattoon Corp. preferred stock. 18 Sold all 1,270 shares of Mattoon Corp. preferred stock at $28 per share less brokerage fees of $370. July 30 Received a cash dividend of $2 per share on Elderberry Corp. common stock. Sept. 6 Purchased an additional 810 shares of $12 par value common stock of Hachito Corporation at $81 per share, plus brokerage fees of $1,300. Dec. 1 Received a cash dividend of $1.6 per share on Hachito Corporation common stock. At December 31, 2014, the fair values of the securities were: Elderberry Corporation common stock $65 per share Hachito Corporation common stock $71 per share Prepare journal entries to record the transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Post to the investment accounts. (Use T-accounts.) Prepare the adjusting entry at December 31, 2014 to report the portfolio at fair value. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Show the balance sheet presentation at December 31, 2014, for the investment-related accounts