On December 21,2025, Swifty Company provided you with the following information regarding its equity investments. During 2026, Colorado Co. stock was sold for $8,840. The fair value of the stock on December 31, 2026, was Clemson Corp. stock$18,400; Buffaloes Co. stock - \$19,680. None of the equity investments result in significant influence. (a) Prepare the adjusting journal entry needed on December 31, 2025. (List all deblt 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 occount titles and enter 0 for the amounts.) \begin{tabular}{ll|l|} & Account Titles and Explanation & Debit \\ \hline Date 31,2025 & Unrealized Holding Gain or Loss - Income & 1310 \\ \hline \end{tabular} Fair Value Adjustment ser 31,2026 Cash Loss on Sale of Investments 460 Equity Investments r 31,2026v Fair Value Adjustment 1630 Unrealized Holding Gain or Loss - Income