Bramble Corporation owns shares of Klank Ltd that are classified as part of Bramble's trading portfolio and accounted for using the fair value through net income model. At June 30, 2021, the securities were carried in Bramble's accounting records at their cost of $880,000, which equaled their fair value. On October 1, 2021, when the securities fair value was $985,000, Bramble declared property dividends that will result in Klank's securities being distributed on November 15, 2021 to the shareholders of record on November 1, 2021. Prepare the journal entries for all three dates. (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 O for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation (To record fair value adjustment) (To record declaration of property dividend) Debit Credit