Flounder Corporation has the following securities in its portfolio of investments that are held for trading on December 31, 2021, Flounder's year end (all investments are included in one account Investments at FVTPL): Investments 1,500 shares of David Jones Inc., common 5,000 shares of Heam Corp., common 400 shares of Alessandro Inc. preferred Carrying Amount (before adjustment) Fair Value $ 73,500 $ 65,590 180,000 174,400 60,000 61,560 $313,500 $301,550 During 2022, Flounder completed the following transactions: Mar. 1 Sold the 1,500 shares of David Jones Inc. common at $41.75 per share. Apr. 1 Bought 700 shares of Oberto Ltd.common at $75.00 per share Flounder Corporation's portfolio of held for trading investments appeared as follows on December 31, 2022: Investments 5,000 shares of Heam Corp., common 700 shares of Oberto Ltd., common 400 shares of Alessandro Inc., preferred Carrying Amount Fair Value $ 174,400 $ 175,000 52,500 50,400 61.560 57.000 $288,460 $282,400 Prepare the Flounder Corporation general journal entry for the December 31, 2021. adjusting entry. (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 for the amounts.) Prepare the Flounder Corporation general journal entry for the December 31, 2021, adjusting entry. (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 for the amounts) Debit Credit Date Account Titles and Explanation Dec. 31, 2021 Prepare the Flounder Corporation general journal entry for the sale of the David Jones Inc. shares. (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 for the amounts.) Debit Credit Date Account Titles and Explanation Mar. 1, 2022 Prepare the Flounder Corporation general journal entry for the purchase of the Oberto Ltd. shares. (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 for the amounts.) Debit Credit Date Account Titles and Explanation Apr. 1, 2022 Prepare the Flounder Corporation general journal entry for the December 31, 2022, adjusting entry. (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 O for the amounts.) Debit Credit Date Account Titles and Explanation Dec. 31, 2022