On December 31, 2019, Flint 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 $19,000 Fair Value $17,700 Investments Moonstar Corp. shares Bilby Corp. shares Radius Ltd. shares 9,500 8,400 18,600 19,200 $47.100 $45,300 Total portfolio During 2020, the Bilby Corp. shares were sold for $9.000. The fair values of the securities on December 31, 2020, were as follows Moonstar Corp.shares $18,500 and Radius Ltd. shares $19,100. The company does not recognize and report dividends and other components of investment gains and losses separately. Prepare the adjusting journal entry needed on December 31, 2019. (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 Ofor the amounts) Account Titles and Explanation Debit Credit Unrealized Gain or Loss 1800 1800 Prepare the journal entry to record the sale of the Bilby Corp. shares during 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 Question 13 Accounting in 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) Question 14 Credit Debit Account Titles and Explanation 0 Question 15 Accounting Draw No Entry 0 No Entry Question 16