Required information pa6-4 recording journal entry after allocating transaction price to performance obligations [lo 6-5] [the following information applies to the questions displayed below.] hospital equipment company (hec) acquired several fmri machines for its inventory at a cost of $3,400 per machine. hec usually sells these machines to hospitals at a price of $5,950. hec also separately sells 12 months of training and repair services for fmri machines for $2,550. hec is paid $5,950 cash on november 30 for the sale of an fmri machine delivered on december 1. hec sold the machine at its regular price, but included one year of free training and repair service. pa6-4 part 2 prepare journal entries would hec record on november 30 and december 1? (assume hec uses a perpetual inventory system for recording the cost of goods sold.) (if no entry is required for a transaction/event, select "no journal entry required" in the first account field.)

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