Use the data below to answer the questions that follow. There are three TRADING securities in the PORTFOLIO in 2021 and two TRADING securities in the PORTFOLIO in 2022. All of the securities were acquired in 2021. 1. Record the adjusting entry at 12-31-2021 for this portfolio of marketable securities: DR: CR: 2. Security ZZZ was sold in 2022 for $9,000. The bookkeeper indicated that the security was sold at a gain of $1,000. This was the difference between what it sold for [$9,000] and what the fair value was [$8,000] at the end of 2021. Is this correct? If not, compute the proper gain or loss on the sale and make the journal entry for the sale below: 3. Record the adjusting entry needed at 12-31-2022 for the portfolio of marketable securities. DR: CR: 4. What accounts above will affect the company's 2022 Income Statement? Be clear! Use the data below to answer the questions that follow. There are three TRADING securities in the PORTFOLIO in 2021 and two TRADING securities in the PORTFOLIO in 2022. All of the securities were acquired in 2021. 1. Record the adjusting entry at 12-31-2021 for this portfolio of marketable securities: DR: CR: 2. Security ZZZ was sold in 2022 for $9,000. The bookkeeper indicated that the security was sold at a gain of $1,000. This was the difference between what it sold for [$9,000] and what the fair value was [$8,000] at the end of 2021. Is this correct? If not, compute the proper gain or loss on the sale and make the journal entry for the sale below: 3. Record the adjusting entry needed at 12-31-2022 for the portfolio of marketable securities. DR: CR: 4. What accounts above will affect the company's 2022 Income Statement? Be clear