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On December 31, 2021, the end of its first year of operations, Caria Vista Associates owned the following securities, that are held as a long-term investments. The securities are not held for influence or control of the investee. On December 31, 2021, the total fair value of the securities was equal to its cost. In 2022, the following transactions occurred. Aug. 1 Recelved $0.50 per share cash dividend on Gehring Co. common stock. Sept. 1 Sold 1,500 shares of Wooderson Co. common stock for cash at $6 per share. Oct 1 Sold 840 shares of Gehring Co. common stock for cash at $33 per share. Nov. 1 Recelvedst per share cash dividend on Kitselton Co. common stock. Dec. 15 Recelved 50.50 per share cash dividend on Gehring Co common stock. Dec. 31 Received $1 per share annual cash dividend on Wooderson Co. common stock. At December 31 , the fair values per share of the common stocks were: Gehring Co$32, Wooderson Ca. $6, and Kitselton Ca $20. These investments should be cassified as lons-term. Journalize the 2022 transwctions and post to the account Stock ifvestments. (Use the T-account form.) (L.ist all debit entries before credit entries. Credit dccount titles are automatically indented when amount is entered. Do not indent manualiy. If no entry is tequired, select "Mo entry" for the account titles and enter 0 for the amounts. Record journof entries in the order presented in the problem.). Prepare the adjusting entry at December 31,2022 , to show the securities at fair value. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entred. Do not indent manually. If no entry is required, select " "No entry" for the account titles and enter O for the amounts.)