Crane inc, owns shares of Cheyerne Corporation stock. At December 31, 2025, the securities were carried in Crane's accounting records at their cost of $822,000, which equals their fair value On September 21, 2026, when the fair value of the securities was $1,089,000, Crane declared a property dividend whereby the Cheyenne securities are to be distributed on October 23,2026, to stockholders of record on October 8,2026. Prepace all journal entries necessary on those three dates. Aist all debit entries before credit entries. Credit account tifles are outomaticolly 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 entries in the order disployed in the problem statement) (Torecordgain or loss) (To record property dividend)