Bridgeport Corp. has the following portfolio of securities acquired for trading purposes and accounted for using the FV-NI model at September 30, 2023, the end of the company's third quarter: Investment Cost Fair Value 45,500 common shares of Yuen Inc. $236,600 $182,000 2,800 preferred shares of Monty Ltd. 106,400 112,000 1,150 common shares of Oakwood Inc. 103,500 102,925 On October 8, 2023, the Yuen shares were sold for $5.20 per share. On November 16, 2023, 3,000 common shares of Patriot Corp. were purchased at $43.40 per share. Bridgeport pays a 1% commission on purchases and sales of all securities. At the end of the fourth quarter, on December 31, 2023, the fair values of the shares held were as follows: Monty $101,450; Patriot $115,750; and Oakwood $116,725. Bridgeport prepares financial statements every quarter. Prepare the journal entries to record the sale, purchase, and adjusting entries related to the portfolio for the fourth quarter of 2023. (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. List all debit entries before credit entries.)