Pronghorn Corporation, a Canadian-based international company that follows IFRS, has the following securities in its portfolio of investments acquired for trading purposes and accounted for using the FV-NI method on December 31, 2022: In 2023, Pronghorn completed the following securities transactions Mar. 1 Sold the 1,300 common shares of David Jones at $48 per share, less fees of $600. Apr. 1 Bought 900 common shares of Oberto Ltd. at $71 per share, plus fees of $1.100 Pronghorn's portfolio of trading securities appeared as follows on December 31, 2023: Assume that the company does not recognize and report dividends and other components of imvestment gains and losses separately (a) Prepare Pronghorn general journal entry to record the adjusting entry for December 31, 2022. (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 debit entry before credit entry) Prepare Pronghorn general journal entry to record the adjusting entry for December 31, 2022. (Credit occount 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 debit entry before credit entry] Prepare Pronghorn general journal entry to record the sale of the David Jones shares. (Credit account titles are automatically indented when the amount is entered. Do not indent mantially. If no entry is required, select "No Entry" for the occount tities and enter ofor the amounts List all debit entries before credit entries) Prepare Pronghorn general journal entry to record the purchase of the Oberto shares. (Credit occount titles are outomatically indented when the amount is entered, Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter ofor the amounts. List all debit entries before credit entries.) Prepare Pronghorn general journal entry to record the adjusting entry for December 31, 2023. (Credit occount titles are cutomatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter 0 for the amounts. List debit entry before credit entry.)