During the course of your examination of the financial statements of Sheridan Corporation for the year ended December 31, 2025 , you found a new account, "Investments." Your examination revealed that during 2025, Sheridan began a program of investments, and all investment-related transactions were entered into this account. Your analysis of this account for 2025 follows: 1. The fair value for each security as of the 2025 date of each transaction follow: 2. All of the investments of Sheridan are nominal in respect to the percentage of ownership ( 5% or less). (a1) Prepare any necessary correcting journal entries related to investments in Pharoah Company. (LIst all deblt entrles before credit entrles. 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 ofor the amounts.) Prepare any necessary correcting journal entries related to investments in Pharoah Company. (Ust all deblt entrles before credlt entries. 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 0 for the amounts.)