Sheffield 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, Sheffield completed the following securities transactions: Mar. 1 Sold the 2,000 common shares of David Jones at $44 per share, less fees of $300. Apr. 1 Bought 600 common shares of Oberto Ltd. at $77 per share, plus fees of $1,600. Sheffield's portfolio of trading securities appeared as follows on December 31, 2023: Prepare Sheffield general journal entry to record the adjusting entry for December 31, 2023. (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.)