Brief Exercise 147 (Part Level Submission) At December 31, 2017, the trading securities portfolio held by the Darren Corporation consisted of the following investments: 1. 2,000 shares of Temper common stock purchased for $42 per share. 2. 1,500 shares of common stock purchased for $50 per share. At December 31, 2017, the fair values per share were Temper $38 and Logan $54. ? (b) Prepare the adjusting entry to report the portfolio at fair value at December 31, 2017. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Date Account Titles and Explanation Debit Credit Dec. 31