Flint Company has the following investments as of December 31, 2020 $1.540,000 Investments in common stock of Laser Company Investment in debt securities of Four Square Company $3,580,000 In both investments, the carrying value and the fair value of these two investments are the same st December 31, 2020 Flint's stock investments does not result in significant influence on the operations of Laser Company Flint's debt investment is considered held-to- maturity. At December 31, 2021, the shares in Laser Company are valued at $1.110,000, the debt investment securities of Four Square are valued at $2.730.000 and are considered impaired Assuming the fair value of the Laser shares is $1.410.000 and the value of its debt investment is $3.210,000, what entries, if any, should be recorded in 20222 (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 for the amounts.) Date Account Titles and Explanation Debit Credit Dec 31, 2022 Assume that the debt investment in Foursquare Company was available-for-sale and the expected credit loss was 5950.000, Prepare the journal entry to record this impairment on December 312021. (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 for the amounts.) Account Titles and Explanation Debit Credit