Flint Inc. owns shares of Buffalo Corporation stock. At December 31, 2020, the securities we carried in Flint's accounting records at their cost of $979,000, which equals their fair value. On September 21, 2021, when the fair value of the securities was $1,092,000, Flint declared a property dividend whereby the Buffalo securities are to be distributed on October 23, 2021, to stockholders of record on October 8, 2021. Prepare all journal entries necessary on those three dates. (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 (To record gain or loss) (To record property dividend)