On December 31, 2021, the end of its fint year of operations Carla Vista Aswodates owned the following securities that are held as longitermingtstrents On this date, the total fair value of the securities was equal to its cost The securities are not beld for liffuence or control over the imestees, in 2022, the following trantactions occurred July 1 Received 5200 per share semiannual cash dividend on D Co, commonstock. Aug: 1 Received $0.50 per share cash dividend on CCo,common stock. Sept. 1 Sold 1,010 shares of D Co. common stock for cash at $9 per share. Oct. 1 Sold 280 shares of C Co. common stock for cash at \$54 per share. Nov. I Recelved $1 per share cash dividend on E Co common stocki. Dec. 15 Received $0,50 per share cash tividend on C Co. common stock. 31. Received $2.10 per share semiannual cash dividend on D Co. common stock should be classifed as long-term. Prepare the adjusting entry at December 31, 2022, to show the securities at fair value. Carla Vista has less than a 20ki ownership interest in all these common stocks (C Co. DCo and ECO. (Crodit account tities are autematically indented when the amoubt a ertered, Do not indent manually, If no entry is required, select "No Entry" for the account tides and enter Ofor the amounts.)