On December 31, 2022, Blue Spruce Corp. provided you with the following pre-adjustment information regarding its portfolio of investments held for short-term profit-taking: During 2023, the Bilby shares were sold for $10,500. The fair values of the securities on December 31,2023 , were as follows: Moonstar shares $21,600 and Radius shares $22,400. The company does not recognizeand report dividends and other components of investment gains and losses separately. Prepare the adjusting journal entry needed on December 31, 2022. (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. List debit entry before credit entry.) Account Titles and Explanation Debit Credit Investment Income or Loss 1800 FV-NI Investments 1800 Prepare the journal entry to record the sale of the Bilby shares during 2023. (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. List all debit entries before credit entries.) Prepare the adjusting journal entry needed on December 31, 2023. (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. List debit entry before credit entry.)