Following is a list of investments owned by Windsor Ltd., as of the company's year-end, December 31, 2023 : On January 15, 2024, Windsor sold the shares in CTN Corporation for $7.42 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 0 for the amounts. List all debit entries before credit entries.) Date Account Titles and Explanation Debit Credit Jan. 15, 2024 (To record adjustment to current fair value.) (To record the sale of shares.) (To record reclassification adjustment (without recycling).)