Ayaya Corporation has the following securities in its portfolio of investments that are held for trading on December 31, 2021. Ayavas year end ball investments are included in one account investments at FVTPL): Carrying Amount (before adjustment) Fair Value 1.500 shares of David Jones Inc. common $ 73,500 $65.980 5,000 shares of Heam Corp.common 180,000 174,250 400 shares of Alessandro Inc.preferred 60,000 61.950 5313,500 $302.180 Investments During 2022. Ayayai completed the following transactions Mar. 1 Sold the 1.500 shares of David Jones Inc common at $42.00 per share. Apr1 Bought 700 shares of Oberto Ltd.common at $75.25 per share Avayal Corporation's portfolio of held for trading investments appeared as follows on December 31, 2022: Carrying Investments Amount Fair Value 5,000 shares of Heam Corp.common $174.250 $ 175.000 200 shares of Oberto Ltd.common 52.675 50,400 400 shares of Alessandro Inc.preferred 61.950 57.000 $288.875 $282.400 Prepare the Ayayal Corporation general journal entry for the December 31, 2021. adjusting entry. 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 Dec 31, 2021 Investment Income or loss 11320 Investments VTPL 11320 Prepare the Aywyal Corporation general journal entry for the sale of the David Jones Inc. shares. (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.) Account Titles and Explanation Debit Credit Mar. 1, 2022 Date Investments at FVTPL Prepare the Ayayai Corporation general journal entry for the purchase of the Oberto Ltd shares. (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 Apr 1, 2022 Prepare the Avayal Corporation general journal entry for the December 31, 2022, adjusting entry. (Credit account titles are automatically indented when the amount is entered. Do not indent manually y If no entry is required, select "No Entry for the account tides and enter for the amounts.) Date Account Titles and Explanation Debit Credit Dec 31, 2022