On December 21, 2025, Marin Company provided you with the following information regarding its equity investments. During 2026, Colorado Co. stock was sold for $10,140. The fair value of the stock on December 31,2026 , was Clemson Corp. stock$20,790; Buffaloes Co. stock $22,110. None of the equity investments result in significant influence. (a) Prepare the adjusting journal entry needed on December 3142025. (b) Prepare the journal entry to record the sale of the Coloradovo. stock during 2026. (c) Prepare the adjusting journal entry needed on December 31, 2026. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.)