During 2023, Financial Blossom, a public company, purchased equity securities for trading purposes. At December 31, 2023, the securities for Financial Blossom were as follows: The following transactions with respect to Financial Blossom's investments occurred during 2024: Jan. 15 Purchased 1,500 common shares of Hazmi for $18 per share. The shares are designated as fair value through other comprehensive income. Mar. 20 Received dividends on the PYK preferred shares of $1.50 per share. June 15 Sold 700 of the Sabo common shares for $15.75 per share. The following transactions with respect to Financial Blossom's investments occurred during 2024: Jan. 15 Purchased 1,500 common shares of Hazmi for \$18 per share. The shares are designated as fair value through other comprehensive income. Mar. 20 Received dividends on the PYK preferred shares of $1.50 per share. June 15 Sold 700 of the Sabo common shares for $15.75 per share. Aug. 5 Received dividends on the Sabo common shares of $2.50 per share. Oct. 15 Received an additional 1,500 common shares of Hazmi as a result of a 2-for-1 stock split. At December 31, 2024, the securities held by Financial Blossom were trading on the TSX at the following prices: Oat is No Entry 00 No Entry Dec. 31 Investments at FVTOCI 15000 OCl-Holding Gain or Loss \begin{tabular}{|r|} \hline \\ \hline \\ \hline \end{tabular} \begin{tabular}{|r|} \hline \hline \\ \hline 15000 \\ \hline \end{tabular} (To record fair value adjustment for Sabo and PYK.) Dec. 31 Investments at FVTOCI 15000 OCl Holding Gain or Loss 15000 (To record fair value adjustment for Hazmi.) Record Financial Blossom's 2024 transactions and any required adjusting journal entries at December 31, 2024. (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. Record journal entries in the order presented in the problem. Round answer to 0 decimal places, e.g. 5,276. List all debit entries before credit entries.) Mar. 20 Cash 3000 June 15 Cash \begin{tabular}{r} \hline 3000 \\ \hline \\ \hline \end{tabular} 3000 Investments at FVTOCI 11250 OCl Holding Gain or Loss Aug. 5 Cash Investment in Associate Oct. 15 No Entry 11812.5 \begin{tabular}{|r|r} \hline 562.5 \\ \hline \end{tabular} 2500 2500 No Entry 00