Show Attempt History Current Attempt in Progress At December 31, 2023, the equity investments of Ayayai Inc. that were accounted for using the FV-OCl model without recycling were as follows: Because of a change in relationship with Ahn, Ayayai sold its investment in Ahn for $153,100 on January 20, 2024. No other imvestments were acquired or sold during 2024; however, a dividend of $1.200 was received from Burnham in June. At December 31 . 2024, the fair values of Burnham and Chi shares were $152,400 and $72,000, respectively. Prepare the journal entry required at December 31,2024 , to adjust the investments to fair value. (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.)