XYZ entered into the following transactions in 2017. The company buys securities not intending to sell them in short term and not necessarily to hold them to maturity. XYZ's fiscal year ends December 31. At the beginning of the 2017, XYZ held shares in F Company that it purchased in 2014 for $200,000. The balance in the related Fair Value Adjustment account at the end of 2016 is a debit balance $75.000 2017: February 1 Purchased ABC common shares costing $400,000 March 1 Received cash dividends of $8,000 on the investment in ABC shares July 1 Purchased $900,000 of D Company 10%, 10 year bonds at 97. XYZ uses the straight-line method and the interest dates are July 1 and January 1. The bonds are due 10 years from the purchase date October 31 Sold the ABC shares for $425,000 November 1 Purchased E Company shares costing $1,400,000 The fair values of the investments at the end of 2017 were: ABC . $435,000 D Company $860,000 E Company $1,200.000 F Company $300,000 Required: 1. Make all necessary journal entries for 2017