Bramble Corp. has the following securities in its portfolio of equity securities on December 31, 2021:

		Cost		Fair Value
5,000 shares of Thomas Corp., Common		$152,000		$139,800
10,000 shares of Gant, Common		180,000		188,800
		$332,000		$328,600

All of the securities had been purchased in 2021. In 2022, Bramble Corp. completed the following securities transactions:

March 1		Sold 5,000 shares of Thomas Corp., Common @ $31 less fees of $1,500.
April 1		Bought 590 shares of Werth Stores, Common @ $45 plus fees of $510.

The Bramble Corp. portfolio of equity securities appeared as follows on December 31, 2022:

		Cost		Fair Value
10,000 shares of Gant, Common		$180,000		$190,900
590 shares of Werth Stores, Common		27,060		24,900
		$207,060		$215,800

(a)

Prepare the general journal entry for Bramble 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 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
12-31-21