Grouper Company has the following investments in its investment portfolio on December 31, 2022 (all investments were purchased in 2022): (1) 3,100 ordinary shares of Anderson Co which cost $62,000,(2) 10,500 ordinary shares of Munter Ltd, which cost 5609,000, and (3) 6,200 preference shares of King Company which cost $266,600. The Fair Value Adjustment account shows a credit of $9,300 at the end of 2022 In 2023, Grouper completed the following investment transactions 1. On January 15, sold 3,100 ordinary shares of Anderson at 522 per share less fees of 52,190 On April 17. purchased 1,000 ordinary shares of Castle at $33 per share plus fees of $1.990 2. On December 31, 2023, the fair values per share of these investments were: Munter $65, King $40, and Castle $24, Grouper classifies these investments as trading (a) Prepare the entry for the sale on January 15, 2023. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit Jan. 15. 2023 e Textbook and Media Concord plc had the following investment portfolio at January 1, 2022 Evers Company 990 shares @ 14 each 13,860 Rogers Company 900 shares0 18 each 16,200 Chance Company 500 shares E9 each 4,500 Non-trading investments at cost 34.560 Fair value adjustment (7,140) Non-trading Investments at tale value E27.420 During 2022, the following transactions took place. 1. On March 1. Rogers Company paid a 2 per share dividend. 2 On April 30, Concord sold 310 shares of Chance Company for 10 per share 3. On May 15, Concord purchased 100 more shares of Evers Co.at E17 per share. At December 31, 2022, the shares had the following price per share values: Evers 18. Rogers 17. and Chance 8. 4. During 2023, the following transactions took place. 5. 6. On February 1. Concord sold the remaining Chance shares for 8 per share. On March 1, Rogers Company paid a 2 per share dividend. On December 21. Evers Company declared a cash dividend of 3 per share to be paid in the next month. At December 31, 2023, the shares had the following price per shares values: Evers 20 and Rogers 19. 7. 8 (a) Prepare journal entries for each of the above transactions. Credit account titles are automatically indented when 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 No. Account Titles and Explanation (1) (2) (3) (4) (5) ) (8)