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: December 31, 2019 Carrying Amount Fair Value $18,000 $16,700 Investments Moonstar Corp. shares Bilby Corp.shares 9,000 7.900 Radius Ltd, shares 17,600 18,100 Total portfolio $44,600 $42,700 During 2020, the Bilby Corp. shares were sold for $8,500. The fair values of the securities on December 31, 2020, were as follows: Moonstar Corp, shares $17,600 and Radius Ltd, shares $18,000. The company does not recognize and report dividends and other components of investment gains and losses separately (c) 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 O for the amounts.) Account Titles and Explanation Debit Credit