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

InvestmentCost and

Carrying AmountFair ValueUnrealized

Gain (Loss)Ahn Inc.

$174,600

$150,200$(24,400

)Burnham Corp.

122,200141,600

19,400Chi Ltd.

73,40075,300

1,900Total

$370,200

$367,100

$(3,100)

Because of a change in relationship with Ahn Inc., Flint Inc. sold its investment in Ahn for $154,300 on January 20, 2021. No other investments were acquired or sold during 2021; however, a dividend of $1,400 was received from Burnham Corp. in June. At December 31, 2021, the fair values of Burnham and Chi shares were $153,000 and $72,000, 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.)