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 avallable-for-sale portfolio as of December 31 , and calculate the amount of the reguired year-end adjusting entry, if any. Journal entry worksheet 5 Sold one-half of the notes of Company B for $104,880. Note: Enter debits before credits. 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. Journal entry worksheet 5 Purchased notes of Company Z for $304,000. Note: Enter debits before credits. Journal entry worksheet 5 Purchased bonds of Company X for $131,000. Note: Enter debits before credits. Journal entry worksheet Sold all of the bonds of Company A for $757,050. Note: Enter debits before credits. 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 yea January 29 Sold one-half of the notes of Company 8 for $104,880. July 6 Purchased bonds of Company x for $131,000. November 13 Purchased notes of Company z for $304,600. Decenber 9 Sold all of the bonds of Company A for \$757, 950 . Fair values at December 31 are: B, \$107,900; C,\$799.000; X, \$123.000; and Z, \$315.000. Journal entry worksheet 1. 2:3 Using the information on the Fair Value Adjustment tab, prepare the adjusting entry required, if any, for the portfolio of available-for-sale securities. Note: Enter debits before credits