Thomas bernerd, inc., manufactures and sells reclining furniture. the company currently operates in the united states but wishes to expand overseas. the company managers have been contemplating the best way to enter the foreign market. at first, the management felt it would be in the company's best interest to let a foreign company use its product and brand in exchange for a royalty. the managers recognized, however, that before the company decided on its foreign strategy it needed to think through all the steps required to enter an international market. as such, the managers believed they needed to consult with some type of agency to their firm compete more effectively in the global marketplace. after all the research was completed, the senior managers realized that they wanted to export their product. the managers decided that the transport carrier would notify them when the merchandise was shipped. this would avoid any confusion about lost shipments and ensure better communication with the receiving parties. refer to thomas bernerd, inc. which agency should the managers at thomas bernerd, inc. seek assistance from?

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