Please help with # 9 & # 15 journal entires for fair value adjustment.

IThe following information applies to the questions displayed below] Grass Security, which began operations in 2013, invests in long-term available-for-sale securities. Following is a series of transactions and events determining its long-term investment activity. 2013 Jan. 20 Purchased 2,700 shares of Johnson & Johnson at $22.20 per share plus a $410 commission. Feb. 9 Purchased 2,900 shares of Sony at $47.90 per share plus a $395 commission June 12 Purchased 3,200 shares of Mattel at $28.70 per share plus an $365 commission. Dec. 31 Per share fair values for stocks in the portfolio are Johnson & Johnson, $23.20; Mattel, $32.60; .30 Sony, $39.70. 2014 Apr. 15 July 5 July 22 Aug. 19 Dec. 31 Sold 2,700 shares of Johnson & Johnson at $25.20 per share less a $695 commission. Sold 3,200 shares of Mattel at $25.60 per share less a $405 commission. Purchased 2,300 shares of Sara Lee at $24.20 per share plus a $650 commission. Purchased 2,600 shares of Eastman Kodak at $18.70 per share plus a $368 commission. Per share fair values for stocks in the portfolio are: Kodak, $20.95; Sara Lee, $21.70; Sony, $36.70. 2015 Feb. 27 June 21 June 30 Aug. 3 Nov. 1 Dec. 31 Purchased 4,100 shares of Microsoft at $68.70 per share plus a $695 commission. Sold 2,900 shares of Sony at $49.70 per share less a $1,050 commission Purchased 3,100 shares of Black & Decker at $3770 per share plus a $605 commission. Sold 2,300 shares of Sara Lee at $17.95 per share less a $605 commission Sold 2,600 shares of Eastman Kodak at $24.45 per share less a $795 commission. Per share fair values for stocks in the portfolio are: Black & Decker, $40.70; Microsoft, $70.70