John Corporation has the following securities in its portfolio of investments that are held for trading on December 31, 2021, Johns year end (all investments are included in one account Investments at FVTPL):

Carrying Amount (before adjustment) $ 73,500 Fair Value $ 68,180 Investments 1,500 shares of David Jones Inc, common 5,000 shares of Heam Corp., common 400 shares of Alessandro Inc., preferred 180,000 174,240 60,000 61,510 $313,500 $303,930 During 2022, Bramble completed the following transactions: Mar. 1 Sold the 1,500 shares of David Jones Inc. common at $42.00 per share. Bought 700 shares of Oberto Ltd. common at $75.00 per share Apr. 1 Bramble Corporation's portfolio of held for trading investments appeared as follows on December 31, 2022: Carrying Amount Fair Value $ 174,240 $ 175,000 Investments 5,000 shares of Heam Corp.common 700 shares of Oberto Ltd. common 400 shares of Alessandro Inc., preferred 52,500 50,400 61,510 57,000 $288,250 $282.400 Prepare the Bramble Corporation general journal entry for the December 31, 2021, adjusting entry. (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 for the amounts.) Date Account Titles and Explanation Debit Credit Dec. 31, 2021 Prepare the Bramble Corporation general Journal entry for the sale of the David Jones Inc. shares. (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 for the amounts.) Date Account Titles and Explanation Debit Credit Mar 1, 2022 Prepare the Bramble Corporation general journal entry for the purchase of the Oberto Ltd. shares. (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 for the amounts.) Date Account Titles and Explanation Debit Credit Apr. 1, 2022 Prepare the Bramble Corporation general journal entry for the December 31, 2022, adjusting entry. (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 Ofor the amounts.) Date Account Titles and Explanation Debit Credit Dec. 31, 2022