Journal entries to apply the market value method for long-term investments in securities. The following information summarizes data about minority, passive investments in securities of Blake Company.

The market value of the investment in Security F totaled $91,200 on December 31, Year 3. Assume that none of the investees paid dividends during Year 4 or Year 5.
Prepare journal entries to account for these investments in securities during Year 4 and Year 5 using the market value method.

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Market Value Security Date Acquired Acquisition Date Cost Sold Selling Price Dec. 31, Dec. 31, Year 4 Year S F 7/9/Year 3 $93.700 10/29/Year 4 $89,700 G 7/2/Year 4 42.800 $38,300 $36,900 H 10/19/Year 4 29,600 9/17/Year 5 32,300 31,600 1 2/9/Year 5 18,100 20,700