Johnson Inc.'s non-strategic investment portfolio at December 31, 2022, consisted of the following: "The fair value adjustments were recorded on December 31, 2022. Johnson had no other debt and equity investments at December 31,2022, other than those shown above. During 2023, Johnson engaged in the following transactions: 2023 Jan.17 Sold 1,100 common shares of Young Inc. for $52,800. Johnson Inc. planned to hold these shares for less than one year. Nar. 3 Purchased 5,700 conmon shares of Allen Corp. for \$342,000. The shares represent a 30 o ownership in kllen Corp. June 7 Received dividends from allen Corp. at the rate of $3.20 per share. Mag.14 Sold the renaining Young Inc. shares at $32.20. Nov.28 Purchased a 58 ownership in Davis Corp. by acquiring 10,700 conmon shares at a total of $95,230. Johnson Ine. will sell these shares in six to nine months. Dec.30 Sold 10,700 shares of Xavier Corporation for $171,200. Dec.31 Allen Corp. announced a net profit of $283,500 for the year. Required: Journalize the above transactions. Note : = journal entry has been entered Analysis Component: Assume the Allen Corp. shares were sold on January 16, 2024, for $371,000. Calculate the investment income or loss and select whether it is unrealized/realized