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 Comprehensiv 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. Eh! Limited Bee Incorporated See Inc. Cost and Fair Value Carrying Amount 275,000 240,000 141,500 160,600 71,000 77,900 487,500 478,500 Unrealized Gain or (Loss) (35,000) 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.