IT December 31, 2016, Martinez Corp. provided you with the following pre-adjustment information regarding its portfolio of investments held for short-term profit-taking: Investments Moonstar Corp. shares Bilby Corp. shares Radius Ltd. shares December 31, 2016 Carrying Amount Fair Value $19,000 $18,400 9,500 8,700 19,400 20,000 $47,900 $47,100 Total portfolio During 2017, the Bilby Corp. shares were sold for $9,000. The fair values of the securities on December 31, 2017, were as follows: Moonstar Corp. shares $19,500 and Radius Ltd. shares $20,500. Dividends and other investment income and losses are all reported in one investment income account. Prepare the adjusting journal entry needed on December 31, 2016. (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.) Debit Credit Account Titles and Explanation