Kingbird Inc owns shares of Oriole Corporation stock. At December 31,2025 , the securities were carried in Kingbird's accounting records at their cost of $979,000, which equals their fair value. On September 21,2026, when the fair value of the securities was $1,092,000, Kingbird declared a property dividend whereby the Oriole securities are to be distributed on October 23, 2026, to stockholders of record on October 8,2026 . Prepare all journal entries necessary on those three dates. (List all debit entries befforecrefit entries, Credit occount cidies are outomatically amounts: Recont entries in the onder displayed in the problem statement.)