Show the balance sheet presentation at December 31,2022 , for the investment-related accounts: Prepare the adjusting entry at December 31, 2022 to report the portfolio at fair value. (List all debit entries before credit antries. Credit account titles are automotically lndented when 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) Post to the investment account. (Use T-accounts.) (Post entries in the order of journal entries presented in the previaus part) eTextbook and Media Jan, 20 Sold all 1,300 shares of Willhite Corporation common stock at $58 per share. 28 Purchased 540 shares of $69 par value common stock of Liggett Corporation at $77 per share. 30 Received a cash dividend of $1.00 per share on Hutcherson Corp. common stock. Feb. 8 Received cash dividends of $0.40 per share on Downing Corp. preferred stock. 18 Sold all 1,300 shares of Downing Corp. preferred stock at $25 per share. July 30 Received a cash dividend of $1.00 per share on Hutcherson Corp. common stock. Sept. 6 Purchased an additional 950 shares of $10 parvalue common stock of Liggett Corporation at $81 per 5 hare. Dec. 1. Recefved a cash dividend of $1.20 per share on Liggett Corporation common stock, At December 31,2022 , the fair values of the securities were: Hutcherson Corporation commonstock 567 per share Liggett Corporation commonstock $72 pershare Here is Sunland Company's portfolio of long-term stock investments at December 31. 2021, the end of its first year of operations. On December 31, the total cost of the portfolio equaled the total fairvalue: Sunland had the following tranisactions related to the securities during 2022. Jan. 20 Sold all 1,300 shares of Willhite Corporation commonstock at 558 per stare