Prepare the adjustig entry at December 31, 2020, to show the securities at fair value. Blos/som has less than a 20% owner/ship interest in all these common stocks (C Co., D Co., and E Co.). (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

For first box, Unrealized loss isn't answer and second box, Fair value Adjustment is not answer.

On December 31, 2019, the end of its first year of operations, Blossom Associates owned the following securities that are held as long-term investments. Common Stock Shares Cost C Co. 1,030 $48,410 D Co. 5,390 42,042 E Co. 1,169 22,211 On this date, the total fair value of the securities was equal to its cost. The securities are not held for influence or control over the investees. In 2020, the following transactions occurred. July 1 Received $2 per share semiannual cash dividend on D Co.common stock. Aug. 1 Received $0.50 per share cash dividend on C Co.common stock. Sept. 1 Sold 900 shares of D Co. common stock for cash at $10 per share. Oct. 1 Sold 290 shares of C Co. common stock for cash at $55 per share. Nov. 1 Received $1 per share cash dividend on E Co. common stock. Dec. 15 Received $0.50 per share cash dividend on C Co.common stock. 31 Received $2.40 per share semiannual cash dividend on D Co. common stock. At December 31, the fair values per share of the common stocks were C Co. $46, D Co. $7.60, and E Co. $23. These investments should be classified as long-term. July 1 July 1 Cash 10780 Dividend Revenue 10780 Aug. 1 Cash 515 Dividend Revenue 515 Sept. 1 Sept . 1 y Cash Cash 9000 Stock Investments 7020 Gain on Sale of Stock Investments 1980 Oct. 1 Cash 15950 Stock Investments 13630 Gain on Sale of Stock Investments 2320 | Nov. 1 Nov. 1 Cash 1169 Dividend Revenue 1169 Dec. 15 Cash 370 Dividend Revenue 370 Dec 31 Cash 10776 Dividend Revenue 10776