The following events apply to equipment services inc. in its first year of operation: 1. acquired $60,000 cash from the issue of common stock.2. received a $8,200 cash advance for services to be provided in the future.3. purchased $2,000 of supplies on account.4. earned $36,000 of service revenue on account.5. incurred $16,100 of operating expenses on account.6. collected $28,500 cash from accounts receivable.7. made a $15,100 payment on accounts payable.8. paid a $2,000 cash dividend to the stockholders.9. recognized $1,600 of supplies expense.10. recorded $3,100 of accrued salaries expense.11. recognized $3,100 of revenue for services provided to the customer in event 2.12. recognized $500 of accrued interest revenue. requireda. record the events in t-accounts and determine the ending account balances. b. test the equality of the debit and credit balances of the t-accounts by preparing a trial balance

Ticker services began operations in 2015 and maintains long-term investments in available-for-sale securities. the year-end cost and fair values for its portfolio of these investments follow. portfolio of available-for-sale securities cost fair valuedecember 31, 2015 $ 369,060 $ 357,988 december 31, 2016 420,728 445,972 december 31, 2017 572,190 676,901 december 31, 2018 864,007 768,966 prepare journal entries to record each year-end fair value adjustment for these securities. calculation adjustment required to fair value adjustment.12/31/15 existing balance in fair value adjustment-afs (lt) required balance in fair value adjustment-afs (lt) adjustment required to fair value adjustment-afs (lt) 12/31/16 existing balance in fair value adjustment-afs (lt) required balance in fair value adjustment-afs (lt) adjustment required to fair value adjustment-afs (lt) 12/31/17 existing balance in fair value adjustment-afs (lt) required balance in fair value adjustment-afs (lt) adjustment required to fair value adjustment-afs (lt) 12/31/18 existing balance in fair value adjustment-afs (lt) required balance in fair value adjustment-afs (lt) adjustment required to fair value adjustment-afs (lt) record the year-end adjusting entry for the securities portfolio as of december 31, 2015.date general journal debit creditdec 31, 2015 record the year-end adjusting entry for the securities portfolio as of december 31, 2016.date general journal debit creditdec 31, 2016 record the year-end adjusting entry for the securities portfolio as of december 31, 2017.date general journal debit creditdec 31, 2017 record the year-end adjusting entry for the securities portfolio as of december 31, 2018.date general journal debit creditdec 31, 2018