An investor purchased 100 shares of Mallard common stock at \(\$ 20\) per share on March 15, 2020. On December 31, 2020, the stock was quoted at \(\$ 19\) per share and declared and paid a dividend of \(\$ 1.50\) per share. On June 5, 2021, the investor sold the stock for \(\$ 22\) per share. On December 31, 2021, the Fair Value Adjustment account is adjusted. Assuming the investment is measured at FV-NI, provide the journal entries to be made at each of the following dates.

a. March 15,2020 .

b. December \(31,2020\).

c. June \(5,2021\).

d. December 31, 2021.