In its 2021 annual report to shareholders, Kirby Inc. included the following disclosure regarding its available-for- sale investments in securities: In thousands Accumulated other comprehensive income Gain (loss) on investments (unrealized): Loss recognized in NI Balance at beginning of year Gain (loss) on investments for the year $1,509 $(3,564) Balance at end of year December 31 2021 2020 $1,509 2019 $(7.533) $(6,862) $11,097 $(671) $(7.533) 1. Prepare the journal entry (in thousands) that Kirby made at the end of 2021 to record unrealized holding gains arising during the year. 2. In 2020, Kirby made two adjustments to its available-for-sale investments. Briefly explain the adjustments and why they occurred.