E17-15B (Equity Investments—Trading) EverOne Corp. has the following securities in its trading portfolio of securities on December 31, 2014. Investments (Trading) Cost Fair Value 1,200 shares of Dora Corp., common $268,500 $271,600 800 shares of Swiper In

E17-15B (Equity Investments—Trading) EverOne Corp. has the following securities in its trading portfolio of securities on December 31, 2014.
                                      Investments (Trading)                        Cost                           Fair Value
1,200 shares of Dora Corp., common                          $268,500                         $271,600
800 shares of Swiper Inc., preferred                               199,600                           209,400
2,500 shares of Boots and Boots, preferred                 100,000                            105,600
                                                                                              $568,100                         $586,600
All of the securities were purchased in 2014.
In 2015, EverOne completed the following securities transactions.
May 1 Sold 500 shares of Swiper Inc., preferred, @ $230 less fees of $2,650.
Oct. 21 Sold the balance of Swiper Inc., preferred, @ $220 plus fees of $3,230.
EverOne Corp.’s portfolio of trading securities appeared as follows on December 31, 2013.
                                   Investments (Trading)                         Cost                         Fair Value
1,200 shares of Dora Corp., common                         $268,500                        $272,000
2,500 shares of Boots and Boots, preferred                 100,000                          103,900
                                                                                              $368,500                       $375,900
Instructions
Prepare the general journal entries for EverOne Corp. for:
(a) The 2014 adjusting entry.
(b) The May sale of the Swiper stock.
(c) The October sale of the Swiper stock.
(d) The 2015 adjusting entry for the trading portfolio.