Weston Company had the following long-term available-for-sale securities in its portfolio at December 31,Year 1.Weston had several long-term investment transactions during the next year.After analyzing the effects of each transaction, (1)determine the amount Weston should report on its December 31,Year 1 balance sheet for its long-term investments in available-for-sale securities, (2)determine the amount Weston should report on its December 31,Year 2 balance sheet for its long-term investments in available-for-sale securities, (3)prepare the necessary adjusting entry to record the fair value adjustment at December 31,Year 2. 
Definitions:
Logistic Regression
A statistical method for analyzing datasets in which there are one or more independent variables that determine an outcome, which is dichotomous.
Multiple Logistic Regression
A statistical technique that models the probability of a certain outcome or event based on more than one independent variable.
Explanatory Variables
Variables in a statistical model that are believed to explain or influence changes in a response variable.
Standard Deviation
A measure of the dispersion or variability within a set of data points, indicating how spread out the values are from the mean.
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