On December 21,2020 , Pina Company provided you with the following information regarding its equity investments. During 2021. Colorado Co.stock was sold for \$9.150. The fair value of the stock on December 31, 2021, was Clemson Corp. stock$18,400; Buffaloes Co. stock $19,690, None of the equity investments result in significant influence. (a) Prepare the adjusting journal entry needed on December 31, 2020. (b) Prepare the journal entry to record the sale of the Colorado Co, stock during 2021. (c) Prepare the adjusting journal entry needed on December 31, 2021. No. Account Titles and Explanation Debit Credit (a) Unrealized Holding Gain or Loss - Income Fair Value Adjustment (b) Cash Loss on Sale of Investments Equity Investments (c) Fair Value Adjustment Unrealized Holding Gain or Loss - Income