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: 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 Corporation's portfolio of trading securities appeared as follows on December 31,2020 : Bridgeport Corporation's portfolio of trading securities appeared as follows on December 31,2020 : Assume that the company does not recognize and report dividends and other components of investment gains and losses separately. (a) 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.)