Riverbed Inc. owns shares of Marin Corporation stock. At December 31, 2020, the securities were carried in Riverbed's accounting records at their cost of 5935,000, which equals their fair value. On September 21, 2021. when the fair value of the securities was $1,110,000. Riverbed declared a property dividend whereby the Marin securities are to be distributed on October 23, 2021, to stockholders of record on October 8, 2021. Prepare all journal entries necessary on those three dates. (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 for the amounts.) Account Titles and Explanation Debit Credit Date Sep 21 (To record gain or loss) (To record property dividend) Oct. No Entry No Entry Oct 23