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Bridgeport Ltd. had the following investment portfolio at January 1, 2023: During 2023 , the following transactions took place: 1. On March 1, Josie paid a $2 per share dividend. 2. On April 30 , Bridgeport sold 300 shares of Asher for $9.80 per share. 3. On May 15, Bridgeport purchased 200 more Earl shares at $15.80 per share. 4. At December 31, 2023, the shares had the following market prices per share: Earl $16.80; Josie $18.80; and Asher $7.80. During 2024, the following transactions took place: 5. On February 1, Bridgeport sold the remaining Asher shares for $6.80 per share. 6. On March 1, Josie paid a $2 per share dividend. 7. On December 21, Earl declared a cash dividend of $3 per share to be paid in the next month. 8. At December 31, 2024, the shares had the following market prices per share: Earl $18.80 and Josie $20.80. (a) Assuming that Bridgeport is a publicly accountable enterprise that accounts for its investment portfolio at FV-OCI (with no recycling to net income), prepare journal entries to record all of the 2023 and 2024 transactions and year-end events. (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. List all debit entries before credit entries. Record journal entries in the order presented in the problem.) (To record disposal) (To reclassify holding gain) 2024 (To adjust to fair value at date of disposal) (To record disposal) (To reclassify holding loss)