Novik Compary tas the following investmuents as of December 31, 2020: In both imotmems, the carrymg value and the fair value of these two imwectments are the same at December 31. 2020. Novak's 2tock invesiments does not result in significant iefiuence on the operations of t aber Company. Novaks delx investenent is comsidered heldto-maturity. A Derember 31, 2021 . the sharesin Larer Comguny are valued at 51.200,000, the debt invertment securither of FourSquare are vilued at \$2,390,600 and are comidered inpoired. Viepais the journal entiry to record the inguirintent of the debe securities at December 31, 2021. CCredit account titler are automoticoly indented when amsunt is enternd Do not indent inacually, If no entry is roquired, select "Wo Entoy" for the accour Whitier and ender ofor the anounts) Assiating the fair value of the laser shares is $1.570000 and the value of its debt inveitment is 52770,000 , what entries, if any. would be cecorded in 2022 ? /Creft occount titien ore automsticoly indented when amount is entered, Da not indent manually ill no ertry is pauleet, seded No Entry' for the occount bites ond enter Ofor the omounts) eTextbook and Media List of Accounts Astirnt that the detit inestment in fourfquare Carowiy was avalable for sale and the expected credit loss was $360000