At December 31, 2021, the trading investments for Marin Inc., are as follows: Fair Value Investment Category FVTPL Security Co. A common shares Co. preferred shares Co.C common shares Carrying Value $23,500 15,800 29.000 $68,300 FVTPL $20,200 17,500 23,900 $61,600 FVTOCI Totals Prepare the adjusting entries required at December 31 to report the above investments at fair value. (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 Ofor the amounts.) Date Account Titles and Explanation Debit Credit Dec. 31 (To record fair value adjustment of FVTPL investments.) (To record fair value adjustment FVTOCI investments.) MARIN INC. Balance Sheet (Partial) December 31, 2021 Current Assets MARIN INC. Comprehensive Income Statement (Partial) For the Year Ended December 31, 2021 Investment Income or Loss $ $ Assuming that on March 20, 2022, Marin sold Co. preferred shares for $17,000, prepare the journal entry to record this transaction. (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 for the amounts.) Date Account Titles and Explanation Debit Credit Mar. 20 (To record sale of investment.)