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123 Inc.made the Following Share Purchases During 2012

Question 113

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123 Inc.made the following share purchases during 2012:
GHI Inc: 300 shares @ $60 per share $18,000
JKL Inc: 300 shares @ $30 per share $9,000
The GHI Inc shares were designated as FVTOCI while the JKL Inc shares were designated as FVTPL.
On December 31st,2012,the market values of the GHI Inc.and JKL Inc.shares were $63 and $34 per share respectively.
Required:
Prepare the required adjusting journal entries at December 31st,2012.

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