b) Prepare Marigold general journal entry to record the sale of the David Jones shares.

c) Prepare Marigold general journal entry to record the purchase of the Oberto shares.

d) Prepare Marigold general journal entry to record the adjusting entry for December 31, 2023.

Flounder Corporation, a Canadian-based international company that follows IFRS, has the following securities in its portfolio of investments acquired for trading purposes and accounted for using the FV-NI method on December 31, 2022: In 2023, Flounder completed the following securities transactions: Mar. 1 Sold the 1,200 common shares of David Jones at $46 per share, less fees of $400. Apr. 1 Bought 700 common shares of Oberto Ltd. at $74 per share, plus fees of $1,400. Flounder's portfolio of trading securities appeared as follows on December 31, 2023: Assume that the company does not recognize and report dividends and other components of investment gains and losses separately. (a) Prepare Flounder general journal entry to record the adjusting entry for December 31, 2022. (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 0 for the amounts. List debit entry before credit entry.)