b , c , d . all three.

Here is Cullumber Company's portfolio of long-term stock investments at December 31, 2021, the end of its first year of operations. On December 31 , the total cost of the portfolio equaled the total fair value. Cullumber had the following transactions related to the securities during 2022. Jan. 20 Sold all 1,200 shares of Willhite Corporation common stock at $53 per share. 28 Purchased 480 shares of $71 par value common stock of Liggett Corporation at $79 per share. 30 Received a cash dividend of $1,30 per share on Hutcherson Corp. common stock. Feb. 8 Received cash dividends of $0.70 per share on Downing Corp. preferred stock. 18 Sold all 1,000 shares of Downing Corp. preferred stock at $25 per share. July 30 Received a cash dividend of $1.00 per share on Hutcherson Corp. common stock. Sept. 6 Purchased an additional 900 shares of $15 par value common stock of Liggett Corporation at $83 per share. Dec. 1 Received a cash dividend of $1.40 per share on Liggett Corporation common stock. At December 31,2022 , the fair values of the securities were: Post to the investment account. (Use T-accounts.) (Post entries in the order of joumal entries presented in the previous part.) Prepare the adjusting entry at December 31,2022 to report the portfolio at fair value. fList all debit entries before credit entries. 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 tities and enter O for the amounts.) (d) Show the balance sheet presentation at December 31, 2022, for the investment-related accounts