Date Account Titles and Explanation Debit Credit Aug. 1 v Cash 1050 Dividend Revenue 1050 Sept. 1 Cash 12000 Loss on Sale of Stock Investments 1500 Stock Investments 13500 Oct. 1 Cash 27720 Stock Investments 25200 Gain on Sale of Stock Investments 2520 Nov. 1 Cash 2800 Dividend Revenue 2800 Dec. 15 Cash 630 Dividend Revenue 630 Dec. 31 Cash 7000 Dividend Revenue 7000 Stock Investments Jan. 1 Bal. 136000 || Sept. 1 13500 Oct. 1 25200 Dec. 31 Bal. 973001 Prepare the adjusting entry at December 31, 2021, to show the securities at fair value. (Credit acco enter o for the amounts.) Debit Credit Date Account Titles and Explanation Dec. 31 Tunrealized Gain or Loss-Income 3780 Fair Value Adjustment-Stock 3780 Your answer is partially correct. Try again. Show the balance sheet presentation of the investments at December 31, 2021. At this date, Blossom Associates has common stock $1,442,000 and retained earnings $1,009,000. Blossom Associates Balance Sheet (Partial) December 31, 2021 x Common Stock X Total Paid-in Capital and Retained Earnings 2451000