Garner Inc. has the following investments as at December 31, 2021 in its portfolio. The firm accounts for its investments using Fair Value through Other Comprehensive Income (OCI). In 2022 Garner sold its investment in Eh! Limited for $254,000 during the year. At year end the fair values of Bee Incorporated and See Inc. were $174,500 and $72,600 respectively. During the year a dividend was received from Bee Incorporated in the amount of $2,200. Cost and Carrying Amount 275,000 Fair Value Unrealized Gain or (Loss) (35,000) 240,000 Eh! Limited Bee Incorporated See Inc. 141,500 71,000 487,500 160,600 77,900 478,500 19,100 6,900 (9,000) In good presentation form, prepare a. the journal entry to adjustment the portfolio to fair value as at December 31, 2021 b. all necessary 2022 entries for all the sale of Eh! Limited, for the dividend received, and all reclassification/adjusting entries at year end