A B D E F G H J K L M N 0 P Q R 2 1 1. (10 points) Counting Services Inc. has the following portfolio of equity securities at 12/31/20. All securities were purchased during 2020. Symbol #shares Total Cost Market Value 3 AAPL 1000 $162,000 see below 4 BMX 5 DIS 6 GNC 3000 7 Total 2000 $47,000 see below 2000 $140,000 see below $64,000 see below $413,000 8 9 10 11 a. 12 b. 13 c. 14 15 16 17 Prepare the adjustment necessary at 12/31/20. On March 31, 2021, Counting Services sells 1,000 shares of AAPL for (see price below). Prepare the journal entry. On March 31, 2021, Counting Services buys 500 shares of BA for (see price below). Prepare the journal entry. d. The market value for the portfolio at March 31, 2021 and June 30, 2021 is given below. Prepare the adjusting entries. Market prices (per share) for each stock (assumption listed by name) Symbol 18 Last Name Begin With 31-Dec AAPL 31-Mar 30-Jun 26 Q-S $ 185.00 $194.25 $ 203.96 $ 31-Dec BMX 31-Mar DIS GNC BA 30-Jun 31-Dec 31-Mar 30-Jun 31-Dec 31-Mar 30-Jun 31-Dec 31-Mar 30-Jun 23.00 $ 27.00 $ 31.00 $105.00 $ 110.25 $ 108.05 $ 27.00 $ 31.00 $ 23.00 $140.00 $133.00 $146.30 29 30 31 32 33 34 35 36 37 38 39 40