Ayayal Corporation has the following securities in its portfolio of investments that are held for trading on December 31, 2021, Ayayai's year end (al investments are included in one account Investments at FVTPL): Investments 1.500 shares of David Jones Inc, common 5,000 shares of Heam Corp.common 400 shares of Alessandro Inc., preferred Carrying Amount (before adjustment) $ 73,500 180,000 60,000 $313,500 Fair Value $ 65,980 174,250 61.950 $302.180 During 2022, Ayayai completed the following transactions: Mar. 1 Sold the 1.500 shares of David Jones Inc. common at $42.00 per share. Apr. 1 Bought 700 shares of Oberto Ltd. common at 575 25 per share Ayayai Corporation's portfolio of held for trading investments appeared as follows on December 31, 2022: Investments 5,000 shares of Heam Corp.common 700 shares of Oberto Ltd.common 400 shares of Alessandro Inc, preferred Carrying Amount $ 174 250 52.675 61.950 $288,875 Fair Value $ 175,000 50,400 57.000 $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 as entered. Do not indent manually. I no entry is required, select "No Entry for the account tities and enter for the amounts Date Account Titles and Explanation Debit Credit Dec 31, 2021 Investire income or to 15320 Invest VI Prenare the Avayal Corporation general journal entry for the sale of the David Jones Ineses (Credit account titles are automatically indented when the amount is entered. Do not indent male i no entry k required, select "No Entry for the account tities and enter for the amounts) Date Account Titles and Explanation Credit Mar 1, 2022 Debit Prepare the Ayayai Corporation general journal entry for the purchase of the Oberto Ltd. shares. (Credit account titles are automatically indented when the amounts 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 Ayayal 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. If no entry is required, select "No Entry for the account Hitles and enter for the amounts) Date Account Titles and Explanation Debit Credit Dec 31, 2022