Grouper Corporation has the following securities in its portfolio of investments that are held for trading on December 31,2024 , Grouper's year end (all investments are included in one account Investments at FVTPL): During 2025, Grouper completed the following transactions: Mar. 1 Sold the 1,500 shares of David Jones Inc. common at $41.75 per share. Apr. 1 Bought 700 shares of Oberto Ltd. common at $75.50 per share Grouper Corporation's portfolio of held for trading investments appeared as follows on December 31, 2025: Prepare the Grouper Corporation adjusting entry for December 31, 2024. (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 O for the amounts. List debit entry before credit entry..)