At December 31,2023, the equity investments of Monty Inc, that were accounted for using the FV-OCl model without recycling were as follows: Because of a change in relationship with Ahn, Monty sold its investment in Ahn for $153,900 on January 20, 2024. No other investments were acquired or sold during 2024; however, a dividend of $1,400 was received from Burnham in June. At December 31 . 2024 , the fair values of Burnham and Chi shares were $152,400 and $72,200, respectively: Prepare the entry to adjust the portfolio of investments to fair value at December 31, 2023, (Credit account titles are outomaticolily 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. List debit entry before credit entry? Prepare the entry to adjust the portfolio of investments to fair value at December 31,2023. (Credit occount 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. List debit entry before credit entry.) Prepare the presentation of all investment-related accounts on the statement of financial positi AOCl at December 31,2022 , is nil. (Enter negative amounts using either a negative sign preceding th e.g. (2,945). on the statement of comprehensive income for the year ended December parenthesese..(2,945)