Ivanhoe college pooled the individual investments of three of its funds on December 31,2024 . the recorded value and the fair market value of the investments on December 31, 2024 are presented here: Loan Fund: recorded value $125,750 fair value $112,750 Quasi-endowment fund: recorded value $137,850 fair value $157,850 Life Income Fund: recorded value $164,400 fair value $180,400 total: recorded value $428,000 fair value $451,000 during 2025 , the investment pool earned dividneds of $11,500 and interest of $16,400 and distributed cash in these amounts to the respective funds. Realized gains on the transactions of the investment pool amount to $23,000 and were reinvested in securities held in the pool. prepare journal entries that are necessary in the records of each of the funds to account for the earnings of the investment pool during 2025 . Loan Fund 1. 5. 3. Quasi-endowment Fund 1. 5. 3. Life Income Fund 1