Pina Colada Corp. gave you the following information about its investment in Fahad Corp. shares purchased in May 2023 and accounted for using the FV-OCI method: Cost $44,800 Fair value, December 31, 2023 $51,250 Fair value, December 31, 2024 $34,000 Fair value, December 31, 2025 $38,150

(a) Prepare the adjusting journal entries needed on December 31, 2023, 2024, and 2025. (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. Record entries in the order displayed in the problem statement. List all debit entries before credit entries.) Date Account Titles and Explanation Debit Credit choose a transaction date enter an account title enter a debit amount enter a credit amount enter an account title enter a debit amount enter a credit amount choose a transaction date enter an account title enter a debit amount enter a credit amount enter an account title enter a debit amount enter a credit amount choose a transaction date enter an account title enter a debit amount enter a credit amount enter an account title