ACC 302 Q3, easy.

Concord Inc. owns shares of Marigold Corporation stock. At December 31,2025, the securities were carried in Concord's accounting records at their cost of $821,000, which equals their fair value. On September 21,2026 , when the fair value of the securities was $1,333,000, Concord declared a property dividend whereby the Marigold securities are to be distributed on October 23,2026 , to stockholders of record on October 8,2026. Prepare alt journat entries necessary on those three dates. (List all debit entries before credit entries. Credit account titles are outomatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts. Record entrles in the order displayed in the problem statement.)