At December 31, 2020, the equity investments of Ayayai Inc. that were accounted for using the FV-OCI model without recycling were as follows:

Exercise 9-16 At December 31, 2020, the equity investments of Ayayai Inc. that were accounted for using the FV-OCI model without recycling were as follows: Investment Ahn Inc. Burnham Corp. Chi Ltd. Total Cost and Carrying Unrealized Amount Fair Value Gain (Loss) $175,300 121,700 72,900 $369,900 $151,300 $(24,000) 141,100 19,400 75,100 $367,500 2,200 $(2,400) Because of a change in relationship with Ahn Inc., Ayayai Inc. sold its investment in Ahn for $153,900 on January 20, 2021. No other investments were acquired or sold during 2021; however, a dividend of $1,300 was received from Burnham Corp. in June. At December 31, 2021, the fair values of Burnham and Chi shares were $153,400 and $73,000, respectively. Prepare the entry to adjust the portfolio of investments to fair value at December 31, 2020. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Date Dec. 31, 2020 Account Titles and Explanation Debit Credit