At December 31, 2020, the equity investments of Martinez Inc. that were accounted for using the FV-OCI model without recycling were as follows: Cost and Unrealized Investment Carrying Amount Fair Value Gain (Loss) Ahn Inc. $174,800 $149,800 $125,000 1 Burnham Corp. 121,100 139,300 18,200 Chi Ltd. 73,300 75,100 1,800 Total $369,200 $364,200 $(5,000 1 Because of a change in relationship with Ahn Inc., Martinez Inc. sold its investment in Ahn for $154,100 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 $154,600 and $72,400, 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 O for the amounts.) Date Account Titles and Explanation Dec. 31, 2020 eTextbook and Media List of Accounts Debit Credit Assistance Used Prepare the presentation of all investment-related accounts on the statement of financial position at December 31, 2020. Assume that the balance of AOCI at December 31, 2019 is zero. (Enter negative amounts using either a negative sign preceding the number eg.-2,945 or parentheses e.g. (2,945)) Martinez Inc. Statement of Financial Position eTextbook and Media List of Accounts $ S