Following is a list of investments owned by Kingbird Ltd., as of the company's year-end, December 31, 2023: No. Fair Investment Shares Cost Value HFX Corporation 1,000 $7.60 $6.90 FDY Ltd. 2,400 7.00 7.00 CTN Corporation 3,800 5.90 6.50 On January 15, 2024, Kingbird sold the shares in CTN Corporation for $7.00 per share. Prepare the journal entries required to record the sale, assuming the company uses the fair value through other comprehensive income without recycling method. (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. List all debit entries before credit entries.) Date Account Titles and Explanation Jan. 15, 2024 (To record adjustment to current fair value.) Debit Credit