Prepare journal entries to reflect the difference between the carrying amount and market value for the above investments at Pina Colada's year end of December 31, 2023. (List all debit entries before credit entries. Credit account titles are automatically indent when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) Date Account Titles and Explanation December 31, 2023 December 31, 2023 FV-NI Investments FV-OCI Investments (To record fair value adjustment for FV-NI investments) FV-NI Investments FV-OCI Investments (To record fair value adjustment for FV-OCI investments) Debit 2400 1500 Credit 2400 1500