On December 21,2025 , Sheffield Company provided you with the following information regarding its equity investments. During 2026, Colorado Co. stock was sold for $9,410. The fair value of the stock on December 31, 2026, was Clemson Corp. stock$19,410; Buffaloes C0. stock $20,700. None of the equity investments result in significant influence. (a) Prepare the adjusting journal entry needed on December 31,2025. (b) Prepare the journs entry to record the sale of the Colorado Co stock during 2026. (c) Prepare the adjusting journat entry needed on December 31,2026 31,2025 Unrealized Holding Gain or Loss - Income 1310 Fair Value Adjustment 1310 :31,2026 Cash 9410 Loss on Sale of Investments 490 \begin{tabular}{r} \hline \\ \hline \\ 9900 \\ \hline \end{tabular} Equity Investments 31,2026 Fair Value Adjustment Unrealized Holding Gain or Loss - Income