On January 1, 2023, Sunland Inc. agrees to buy 3kg of gold at $35,000 per kilogram from Golden Corp. intend to take delivery of the gold. On the day that the contract was entered into, the fair value of this fL the Futures Exchange was zero. On January 1, 2023, Sunland is required to deposit $68 with the stockb value of the futures subsequently fluctuated as follows: On the settlement date, the spot price of gold is $36,000 per kilogram. Assume that Sunland complies w Prepare the journal entry for the day the futures contract was signed. (Credit account titles are automat amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and debit entry before credit entry.)