At the beginning of 2018, Baker Co. reported
the following amounts related to investments:
                               
               ASSETS                     
Interest receivable-Black Co.
bonds                       
    20,000
Investment in Blue Co. common
stock                 
$320,000
Fair value
adjustment               
               
   
            
   (10,000)=$310,000
Investment in Red Co. common
stock                      
$700,000
Fair value adjustment $20,000= $720,000
Investment in Black Co., 8% bonds-AFS
security       $600,000
Fair value
adjustment                                               
    30,000 = $630,000
Requirement 1: In the space below each item a-d (or on a
t-account sheet), record Rockets 2018...