Ayayai Corp. has the following securities in its portfolio of equity securities on December 31, 2021: Cost Fair Value $152,000 $139,400 5.000 shares of Thomas Corp., Common 10,000 shares of Gant, Common 184,000 192,800 $336,000 $332,200 All of the securities had been purchased in 2021. In 2022, Ayayai Corp.completed the following securities transactions: March 1 Sold 5,000 shares of Thomas Corp., Common @ $31 less fees of $1,500. Bought 610 shares of Werth Stores, Common @ $43 plus fees of $550. April 1 The Ayayai Corp. portfolio of equity securities appeared as follows on December 31, 2022: Cost Fair Value $184,000 $194,800 10,000 shares of Gant, Common 610 shares of Werth Stores, Common 26,780 24,760 $210,780 $219,560 Prepare the general journal entry for Ayayai Corp. for the 2021 adjusting entry. (Credit account titles are automatically indented when 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 12-31-21 Unrealized Holding Gain or Loss - Equity 3800 Fair Value Adjustment 3800 Prepare the general journal entry for Ayayai Corp. for the sale of the Thomas Corp.stock. (Credit account titles are automatically indented when 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 Debit Credit 3-1-22