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The following securities are in Crane SA's portfolio of long-term non-trading securities at December 31, 2019. Cost 1,000 shares of Reginald SA ordinary shares R$55.000 1.400 shares of Elderberry A/S ordinary shares 68.200 1,200 shares of Mattoon AG preference shares 33.600 On December 31,2019, the total cost of the portfolio equaled total fair value. Crane had the following transactions related to the securities during 2020. On December 31, 2019, the total cost of the portfolio equaled total fair value. Crane had the following transactions related to the securities during 2020. Jan. 20 Sold all 1,000 ordinary shares of Reginald at R$57.80 per share. 28 Purchased 310 shares of R$70 par value ordinary shares of Hachito Ltd. at R$79.20 per share. Received a cash dividend of R$1.15 per share on Elderberry ordinary shares. 30 Feb. 8 Received cash dividends of $0.30 per share on Mattoon preference shares. 18 Sold all 1,200 preference shares of Mattoon at R$26.30 per share. July 30 Received a cash dividend of R$1.00 per share on Elderberry ordinary shares. Sept. 6 Purchased an additional 800 R$70 par value ordinary shares of Hachito at R$82 per share. Dec. 1 Received a cash dividend of R$1.50 per share on Hachito ordinary shares. At December 31, 2020, the fair values of the securities were: At December 31, 2020, the fair values of the securities were: Elderberry A/S ordinary shares R$67 per share D Hachito Ltd. ordinary shares R$72 per share (a) G Your Answer Correct Answer (Used) Post to the investment account. (Use T-account.) (Post entries in the order of journal entries presented in the previous part.) Share Investments 1/1 Bal. 176,800 100 55.000 1/28 24,552 2/18 33,600 9/6 65,600 12/31 Bal. 178.352 Prepare the adjusting entry at December 31, 2020 to report the portfolio at fair value. Also prepare the required closing entry related to the investment securities. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts.) Date Account Titles and Explanation Debit Credit Dec. Unrealized Gain or Loss-Equity 7820 31 Unrealized Gain or Loss Equity Fair Value Adjustment-Non-Trading (To record the portfolio at fair value) Dec. 7820 Accumulated Other Comprehensive Loss 31 Unrealized Gain or Loss-Equity (To record the closing entry related to the investment securities) 7820 7820