Marin Company has several investments in the securities of other companies. The following information regarding these investments is available at December 31,2025. 1. Marin holds bonds issued by Dorsel Corp. The bonds have an amortized cost of $318,000 and their fair value at December 31 , 2025 , is $393,000. Marin intends to hold the bonds until they mature on December 31,2033. 2. Marin has invested idle cash in the equity securities of several publicly traded companies. Marin intends to sell these securities during the first quarter of 2026, when it will need the cash to acquire seasonal inventory. These equity securities have a cost basis of $796,000 and a fair value of $928,000 at December 31, 2025. 3. Marin has an ownership stake in one of the companies that supplies Marin with various components Marin uses in its products. Marin owns 6% of the common stock of the supplier, does not have any representation on the supplier's board of directors, does not exchange any personnel with the supplier, and does not consult with the supplier on any of the supplier's operating, financial, or strategic decisions. The cost basis of the investment in the supplier is $1,194,000 and the fair value of the investment at December 31,2025 , is $1,555,000. Marin does not intend to sell the investment in the foreseeable future. The supplier reported net income of $79,000 for 2025 and paid no dividends. 4. Marin purchased 25% of the stock of Slobbaer Co. for $899,000. Marin has significant influence over the operating activities of Slobbaer Co. During 2025, Slobbaer Co. reported net income of $318,000 and paid a dividend of $103,000. Prepare any December 31, 2025, journal entries needed for Marin relating to Marin's various investments in other companies. Assume 2025 is Marin's first year of operations. (List all debit entries before credit entries. 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 0 for the amounts.)