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5. (20 points) Korman Company has the following trading securities in its portfolio of equity securities on December 31, 2018: 5,000 shares of Thomas Corp., Common 10,000 shares of Gant, Common $151,000 184,000 $335,000 Fair Value $139,000 190,000 $329,000 All of the securities had been purchased in 2018. In 2019, Korman completed the following securities transactions: March 1 Sold 4,000 shares of Thomas Corp., Common $32 less fees of $1,500. April 1 Bought 600 shares of Werth Stores, Common @ $45 plus fees of $550. The Korman Company portfolio of equity securities appeared as follows on December 31, 2019: Fair Value 35,200 $195,500 25,500 $256,200 Cost 30,200 1,000 shares of Thomas, Commor 10,000 shares of Gant, Common 600 shares of Werth Stores, Common $184,000 27,550 $241 750 Instructions: Prepare the general journal entries for Korman Company for: (a) the 2018 adjusting entry (b) the sale of the Thomas Corp. stook (c) the purchase of the Werth Stores' stock. (d) the 2019 adjusting entry