Adjust FVA at Year-End An investor purchased 100 shares of Mallard common stock at $18 per share on March 15, 2020. On December 31, 2020, the stock was quoted at $17 per share and Mallard declared and paid a dividend of $1 per share. On June 5, 2021, the investor sold the stock for $20 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. June 5, 2021 d. December 31, 2021. Note: List multiple debits or credits (when applicable) in alphabetical order. Note: If a journal entry isn't required for the transaction, select "N/A" as the account names and leave the Dr. and Cr. answers blank (zero). Account Name Dr. Cr. Date a. Mar. 15, 2020 0 0 0 0 b. Dec 31, 2020 0 0 0 0 To record dividends. Dec 31, 2020 0 0 0 0 To adjust investment to fair value. c. June 5, 2021 0 0 0 0 0 d. Dec 31, 2021 0 0 0 0