Prepare the general journal entry for Carla Vista Company for the $2025$ adjusting entry, assuming a $$0$ balance in the Fair Value Adjustment account at $1/1/25.($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.$)$

$\backslash$table$[[$Date$,$Account Titles and Explanation$],[$December$,],[31,2025,$Unrealized Holding Gain or Loss$-$Income$],[$Fair Value Adjustment,$]]$

Attempts: $1$ of $1$ used

$($b$)$

Prepare the general journal entry for Carla Vista Company for the sale of the Thomas Corp. stock. $($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.$)$

$\backslash$table$[[$Date Account Titles and Explanation Debit,Credit$],[$March $1,,],[2026,]]$