Stewart Corporation's Balance Sheet at December 31 2016 Showed the Following

Stewart Corporation's balance sheet at December 31 2016 showed the following:
Short-term investments at fair value $46500
Stewart Corporation's trading portfolio of stock investments consisted of the following at December 31 2016: $\begin{array}{ccc} \underline{\text { Stock }}& \underline{\text { Number of Shares }}& \underline{\text { Cost }}\\\text { Conn Common Stock } & 200 & \$ 28,000 \\\text { Ares Preferred Stock } & 400 & 6,000 \\\text { Hall Common Stock } & 300 & \underline{\$9, 000} \\& & \underline{\$ 43,000}\end{array}$ During 2017 the following transactions took place:
Feb. 5 Sold 100 shares of Conn common stock for $18000.
Mar. 30 Purchased 25 shares of Hall common stock for $1000.
Sept. 9 Purchased 50 shares of Hall common stock for $3000.
At year end on December 31 2017 the fair values per share were: $$\begin{array} { l c } & \underline{\text { Fair Value Per Share }} \\\text { Conn Common Stock }&\$158,00\\\text { Ares Preferred Stock } & \$ 14.00 \\\text { Hall Common Stock } & \$ 24.00\end{array}$$ Instructions
(a) Prepare the journal entries to record the 2017 stock transactions.
(b) On December 31 2017 prepare any adjusting entry that might be necessary relative to the trading portfolio.
(c) Show how the stock investments will appear on Stewart Corporation's balance sheet at December 31 2017.