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1. On its December 31,2022 balance sheet, Wilde Company appropriately reported a $7,000 credit balance in its Fair Value Adjustment account related to investments in equity securities. For each investment, Wilde owned a small portion of the stock and was not able to assert significant influence. The following information pertains to Loblaw's investment portfolio: Prepare the journal entries for Wilde Company for: a. the fair value adjusting entry necessary at March 31, 2023 (assume Wilde is preparing quarterly financial statements.). b. the April 10, 2023 sale of all the Hammond, Inc. common stock investment for $137,000. c. the fair value adjusting entry necessary at June 30,2023 (assume Wilde is preparing quarterly financial statements.)