On December 31,2023 , Oriole Corp. has the following securities in its portfolio of temporary investments: All of the securities had been purchased in 2023. In 2024, Oriole completed the following securities transaction: Apr. 1 Bought 320 common shares of Aries Corp. @ \$53 each, plus fees of $552. On December 31,2024 , Oriole's portfolio of trading equity securities appeared as follows: Assuming Oriole uses the FV-NI model, prepare the general journal entry for the 2023 year-end adjusting entry. (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.)