Bridgeport 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, 2019:

Investments		Carrying Amount (before adjustment)				Fair Value
1,900 shares of David Jones Inc., common			$92,200			$87,900
5,200 shares of Hearn Corp., common			156,000			148,900
350 shares of Alessandro Inc., preferred			45,500			47,300
			$293,700			$284,100

In 2020, Bridgeport completed the following securities transactions:

Mar. 1		Sold the 1,900 shares of David Jones Inc. common at $41 per share, less fees of $700.
Apr. 1		Bought 500 shares of Oberto Ltd. common at $75 per share, plus fees of $1,100.

Bridgeport Corporations portfolio of trading securities appeared as follows on December 31, 2020:

Investments		Original Cost			Fair Value
5,200 shares of Hearn Corp., common		$156,000			$148,900
500 shares of Oberto Ltd., common		37,500			35,300
350 shares of Alessandro Inc., preferred		45,500			42,700
		$239,000			$226,900

Assume that the company does not recognize and report dividends and other components of investment gains and losses separately.

1.) Prepare the Bridgeport Corporation general journal entry to record the adjusting entry for December 31, 2019. (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.)

2.)Prepare the Bridgeport Corporation general journal entry to record the sale of the David Jones Inc. shares. (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.)

3.) Prepare the Bridgeport Corporation general journal entry to record the purchase of the Oberto Ltd. shares. (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.)

4.) Prepare the Bridgeport Corporation general journal entry to record the adjusting entry for December 31, 2020. (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 OF ACCOUNTS -

• Accumulated Other Comprehensive Income
• Allowance for Investment Impairment
• Bond Investment at Amortized Cost
• Cash
• Dividends Receivable
• Dividend Revenue
• FV-NI Investments
• FV-OCI Investments
• Gain on Disposal of Investments in Associate
• Gain on Disposal of Investments - Cost/Amortized Cost
• Gain on Disposal of Investments - FV-NI
• Gain on Disposal of Investments - FV-OCI
• Gain or Loss in Value of Investment Property
• GST Receivable
• Interest Expense
• Interest Income
• Interest Payable
• Interest Receivable
• Investment in Associate
• Investment Income or Loss
• Loss on Discontinued Operations
• Loss on Disposal of Investments - Cost/Amortized Cost
• Loss on Disposal of Investments - FV-NI
• Loss on Disposal of Investments - FV-OCI
• Loss on Impairment
• No Entry
• Note Investment at Amortized Cost
• Other Investments
• Recovery of Loss from Impairment
• Retained Earnings
• Unrealized Gain or Loss
• Unrealized Gain or Loss - OCI

Please write the name of the account in the journal entries from the listed accounts only. Thanks.