On December 31, 2020, Oriole Associates owned the following securities, held as a long-term investment. The securities are not held for influence or control of the investee. Common Stock Shares Cost $60,800 Gehring Co. 1.900 Wooderson Co. 5.100 51,000 Kitselton Co. 1,400 30,800 On December 31, 2020, the total fair value of the securities was equal to its cost. In 2021, the following transactions occurred: Aug 1 Sept. 1 Oct 1 Received $0.50 per share cash dividend on Gehring Co.common stock Sold 1,530 shares of Wooderson Co. common stock for cash at $9 per share. Sold 760 shares of Gehring Co.common stock for cash at $35 per share. Received $2 per share cash dividend on Kitselton Co.common stock Received $0.50 per share cash dividend on Gehring Co. common stock. Received $2 per share annual cash dividend on Wooderson Co. common stock. Nov. 1 Dec 15 Dec. 31 At December 31, the fair values per share of the common stocks were: Gehring Co. $34. Wooderson Co. $9, and Kitselton Co. $20. Prepare the adjusting entry at December 31, 2021, to show the securities at fair value. (Credit account titles are automatically indented when 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.) Date Account Titles and Explanation Debit Dec 31 Credit