On December 31, 2019, Pronghorn 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 $20,000 10,000 20,400 $50,400 Fair Value $19,400 9.200 21,000 $49,600 During 2020, the Bilby Corp. shares were sold for $9,500. The fair values of the securities on December 31, 2020, were as follows: Moonstar Corp. shares $19,800 and Radlus Ltd. shares $20.900. Dividends and other investment income and losses are all reported in one investment income account. 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 for the amounts.) Account Titles and Explanation Debit Credit Unrealized Gain or loss. OCI 800 FV OCI Investments 800 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 o for the amounts.) Account Titles and Explanation Debit Credit Cash 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