Cheyenne Corp. has the following securities in its portfolio of equity securities on December 31, 2021: Cost 5,000 shares of Thomas Corp., Common $152,000 10,000 shares of Gant, Common 182,000 $334,000 Fair Value $140,000 190,100 $330,100 All of the securities had been purchased in 2021. In 2022, Cheyenne 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 610 shares of Werth Stores, Common @ $47 plus fees of $500. The Cheyenne Corp. portfolio of equity securities appeared as follows on December 31, 2022: 10,000 shares of Gant, Common 610 shares of Werth Stores, Common Cost $182,000 29,170 $211,170 Fair Value $193,000 27,120 $220,120 (a) Prepare the general journal entry for Cheyenne 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 o for the amounts.) Date Account Titles and Explanation Debit Credit 12-31-21