Headland Company has the following securities in its investment portfolio on December 31, 2020 (all securities were purchased in 2020): (1) 3,100 shares of Anderson Co. common stock which cost $62,000, (2) 10,500 shares of Munter Ltd.common stock which cost $609,000, and (3) 6,200 shares of King Company preferred stock which cost $266,600. The Fair Value Adjustment account shows a credit of $9.300 at the end of 2020. In 2021, Headland completed the following securities transactions. 1 On January 15, sold 3,100 shares of Anderson's common stock at $22 per share less fees of $2,190 On April 17. purchased 1,000 shares of Castle's common stock at $33 per share plus fees of $1.990. 2 On December 31, 2021, the market prices per share of these securities were Munter $65. King $40 and Castle $24. In addition, the accounting supervisor of Headland told you that even though all these securities have readily determinable fair values, Headland will not actively trade these securities because the top management intends to hold them for more than one year Compute the unrealized gains or losses. Unrealized Gain $ 43910 Prepare the adjusting entry for Headland on December 31, 2021. (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 43910 Date Account Titles and Explanation Dec 31, Fair Value Adjustment 2021 Unrealized Holding Gain or Loss -Income 43910