Pina Colada Corp. has the following portfolio of securities acquired for trading purposes and accounted for using the FV$-$NI model at

September $30,2023,$ the end of the company's third quarter:

On October $8,2023,$ the Yuen shares were sold for $$6\mathrm{.}20$ per share. On November $16,2023,3,000$ common shares of Patriot Corp.

were purchased at $$44\mathrm{.}40$ per share. Pina Colada pays a $1\%$ commission on purchases and sales of all securities$.$ At the end of the

fourth quarter, on December $31,2023,$ the fair values of the shares held were as follows: Monty $$102,950$; Patriot $$118,250$; and

Oakwood $$167,475.$ Pina Colada prepares financial statements every quarter.

$($a$)$

Prepare the journal entries to record the sale, purchase, and adjusting entries related to the portfolio for the fourth quarter of

$($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 journal entries in the order presented in the problem. List all debit

entries before credit entries.$)$