The following securities are in Frederick Company's portfolio of long-term available-for-sale securities at December 31, 2017. On December 31, 2017, the total cost of the portfolio equaled total fair value. Frederick had the following transactions related to the securities during 2018. Sold all 1, 300 shares of Willhite Corporation common stock at $58 per share. Purchased 500 shares of $67 par value common stock of Liggett Corporation at $75 per share. Received a cash dividend of $1.45 per share on Hutcherson Corp. common stock. Received cash dividends of $0.50 per share on Downing Corp. preferred stock. Sold all 1, 300 shares of Downing Corp. preferred stock at $27 per share. Received a cash dividend of SI.00 per share on Hutcherson Corp. common stock. Purchased an additional 980 shares of $15 par value common stock of Liggett Corporation at $79 per share. Received a cash dividend of $1.50 per share on Liggett Corporation common stock. At December 31, 2018, the fair values of the securities were: Hutcherson Corporation common stock $63 per share Liggett Corporation common stock $69 per share Post to the investment accounts. (Use T-accounts.) (Post entries in the order of journal entries presented in