On December 31, 2019, Blue Spruce Corp. provided you with the following pre-adjustment information regarding its portfolio of investments held for short-term profit-taking:

Investments Moonstar Corp. shares Bilby Corp.shares Radius Ltd shares Total portfolio December 31, 2019 Carrying Amount Fair Value $22.000 $20,700 11,000 9,800 21.800 22.500 $54.800 $53,000 During 2020, the Bilby Corp. shares were sold for $10,500. The fair values of the securities on December 31, 2020, were as follows: Moonstar Corp. shares $21,600 and Radius Ltd. shares $22,400. Dividends and other investment income and losses are all reported in one investment income account. Prepare the adjusting journal entry needed on December 31, 2020. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts) Account Titles and Explanation Debit Credit