Grouper Company has the following securities in its investment portfolio on December 31, 2025 (all securitles were purchased in 2025): (1) 2,900 shares of Anderson Co, common stock which cost $58,000, (2) 10,800 shares of Munter (td. common stock which cost \$815,600, and (3) \$,700 shares of King Compamy preferred stock which cost \$245,100. The Fair Value Adjustment account shows acredit of $10,100 at the end of 2025 . In 2026, Grouper completed the following securities transactions. 1. On January 15, sold 2,900 shares of Anderson's common stock at $21 per share less fees of $2,370. 2. On April 17, purchased 1,000 shares of Castle's common stock at $35.00 per share phis fees of $1,960. On December 31,2026 , the market prices per share of these securities were Munter $65,King, 40 , and Castle $20. In addition, the accounting supervisor of Grouper told you that, even though all these securities have readily determinable fair values, Grouper will not actively trade these securities because the top management intends to hold them for more than one year. (a) Prepare the entry for the security sale on January 15, 2026. (List all debit entries before credit entries. Credit occount tities are automatically indented when amount is entered, Do not indent manualing. If no entry is required, select "No Entry" for the occount titles and enter 0 for the amounts.) Prepare the journal entry to record the security purchase on April 17, 2026, (List debit entry before credit entry Credit occount tities are ostomatically indented when amount is entered. Do not indent mancally, if no entry is required, select "No Entry" for the account tiks and enter o for the amounts