On December 31, 2019, Riverbed Corp. provided you with the following pre-adjustment information regarding its portfolio of investments held for short-term profit-taking: December 31, 2019 Investments Carrying Amount Fair Value Moonstar Corp. shares $21,000 $19.600 Bilby Corp. shares 10,500 9,300 Radius Ltd. shares 20,600 21,200 Total portfolio $52,100 $50,100 During 2020, the Bilby Corp. shares were sold for $10,000. The fair values of the securities on December 31, 2020, were as follows: Moonstar Corp. shares $20,500 and Radius Ltd. shares $21,100. 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 0 for the amounts.) Account Titles and Explanation Debit Credit 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