please answer C. thanks!

Flint Company has the following securities in its investment portfolio on December 31, 2025 (all securities were purchased in 2025): (1) 3,100 shares of Anderson Co. common stock which cost $55,800, (2) 9,600 shares of Munter Ltd. common stock which cost $547,200, and (3) 6,100 shares of King Company preferred stock which cost $250,100. The Fair Value Adjustment account shows a credit of $10,900 at the end of 2025 . In 2026, Flint completed the following securities transactions. 1 On January 15 , sold 3,100 shares of Anderson's common stock at $23 per share less fees of $2,180. 2. On April 17, purchased 1,000 shares of Castle's common stock at $34.00 per share plus fees of $1,830. On December 31,2026 , the market prices per share of these securities were Munter $60, King $40, and Castle $23. In addition, the accounting supervisor of Flint told you that, even though all these securities have readily determinable fair values, Flint will not actively trade these securities because the top management intends to hold them for more than one year. (a) Your answer is correct. Prepare the entry for the security sale on January 15, 2026. (List all debit entries before credit entries. Credit account titles are automatically indented when 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.) Prepare the entry for the security sale on January 15, 2026. (List all debit entries before credit entries. Credit account titles are automatically indented when 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.) Prepare the journal entry to record the security purchase on April 17, 2026. (List debit entry before credit entry. Credit account titles are automatically indented when 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.) Your answer is partially correct. Compute the unrealized gains or losses as of December 31, 2026. Unrealized Prepare the adjusting entry for Flint on December 31, 2026. (List debit entry before credit entry. Credit account titles are automatically Indented when 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.)