Pacific Fishing Inc.'s actively traded non-strategic investments as of December 31, 2023, are as follows: Enviroclean common shares Northern Utilities common shares Imperial Oil common shares Farmer Solar Limited common shares View transaction list Pacific Fishing Inc. had no investments prior to 2023. Required: 1. Prepare the fair value adjustment at December 31, 2023, based on the information provided. Journal entry worksheet

Journal entry worksheet Note: Enter debits before credits. 2. Illustrate how the investments will be reported on the December 31,2023 , balance sheet. Pacific Fishing Inc.'s actively traded non-strategic investments as of December 31,2023 , are as follows: Pacific Fishing Inc. had no investments prior to 2023. Required: 1. Prepare the fair value adjustment at December 31,2023 , based on the information provided. Journal entry worksheet Record the fair value adjustment. Note: Enter debits before credits