Trent Corporation's Statement of Financial Position at December 31, 2013

Trent Corporation's statement of financial position at December 31, 2013, showed the following:
Short-term investments, at fair value €46,500
Trent Corporation's trading securities portfolio of investments consisted of the following at December 31, 2013: During 2014, the following transactions took place:
Feb. 5 Sold 50 ordinary shares of Carey for €8,000.
Mar. 30 Purchased 25 ordinary shares of Hill for €950.
Sept. 9 Purchased 50 ordinary shares of Hill for €2,000.
At year end on December 31, 2014, the fair values per share were: Instructions
(a) Prepare the journal entries to record the 2014 share transactions.
(b) On December 31, 2014, prepare any adjusting entry that might be necessary relative to the trading securities portfolio.
(c) Show how the share investments will appear on Trent Corporation's statement of financial position at December 31, 2014.