Sheridan College pooled the individual investments of three of its funds on December 31, 2024. The recorded value and the fair market value of the investments on December 31, 2024, are presented here: Recorded Value Fair Value Loan fund $122,250 $103,250 Quasi-endowment fund 121,550 144,550 147,200 165,200 $391,000 $413,000 Life income fund Total During 2025, the investment pool earned dividends of $10,000 and interest of $15,800 and distributed cash in these amounts to the respective funds. Realized gains on transactions of the investment pool amounted to $22,000 and were reinvested in securities held in the pool. Prepare the journal entries that are necessary in the records of each of the funds to account for the earnings of the investment pool during 2025. (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 O for the amounts. List all debit entries before credit entries.) Account Titles and Explanation Loan Fund Debit Credit