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456 Inc.made the Following Share Purchases During 2012

Question 114

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456 Inc.made the following share purchases during 2012:
ABC Inc: 500 shares @ $60 per share $30,000
XYZ Inc: 500 shares @ $30 per share $15,000
The ABC Inc shares were designated as FVTOCI while the XYZ Inc shares were designated as FVTPL.
On December 31st,2012,the market values of the ABC Inc.and XYZ Inc.shares were $70 and $35 per share respectively.
Required:
Prepare the required adjusting journal entries at December 31st,2012.

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