On April 1, 2023, Sheffield Corp. purchases a call option for $570, which gives Sheffield the right to buy 1140 shares of Grouper Inc. for $31 each until December 1, 2023. Grouper Inc. shares are currently trading for $31. At June 30,2023 , the options are trading at $5472 and the shares at $33 each. At December 1,2023 , the options expire with no value. At June 30,2023 , Sheffield's quarter end, che adjusting entry would be