Twinings Co.'s long-term available-for-sale portfolio at the start of this year consists of the following. Twinings enters into the following transactions involving its available-for-sale debt securities this year. January 29 Sold one-half of the notes of Company B for $104,880. July 6 Purchased bonds of Company X for $131,000. November 13 Purchased notes of Company Z for $304,000. December 9 Sold all of the bonds of Company A for $757,050. Fair values at December 31 are: B,$107,900;C,$799,000;X,$123,000; and Z,$315,000. Prepare journal entries to record each of the transactions and events. Prepare the year-end adjustment to fair value, if any. For each transaction, indicate the change, if any, in total assets and total equity. If equity changes, indicate whether the change was reflected as a component of net income, or directly within the stockholders' equity portion of the balance sheet. Remember that the change in total assets must agree with the change in total equity. Enter negative amounts with minus sign. Using the drop-downs, select the stocks included in the available-for-sale portfolio as of December 31 . Calculate the total cost and total fair value of the available-for-sale portfolio as of December 31, and calculate the amount of the required year-end adjusting entry, if any. Twinings Co.'s long-term available-for-sale portfolio at the start of this year consists of the following. Twinings enters into the following transactions involving its available-for-sale debt securities this year. January 29 Sold one-half of the notes of Company B for $104,880. July 6 Purchased bonds of Company X for $131,000. November 13 Purchased notes of Company Z for $304,000. December 9 Sold all of the bonds of Company A for $757,050. Fair values at December 31 are: B,$107,900;C,$799,000;X,$123,000; and Z,$315,000. Prepare journal entries to record each of the transactions and events. Prepare the year-end adjustment to fair value, if any. For each transaction, indicate the change, if any, in total assets and total equity. If equity changes, indicate whether the change was reflected as a component of net income, or directly within the stockholders' equity portion of the balance sheet. Remember that the change in total assets must agree with the change in total equity. Enter negative amounts with minus sign. Using the drop-downs, select the stocks included in the available-for-sale portfolio as of December 31 . Calculate the total cost and total fair value of the available-for-sale portfolio as of December 31, and calculate the amount of the required year-end adjusting entry, if any