Show Timer Blue Spruce Corporation has the following securities in its portfolio of investments that are held for trading on December 31, 2021, Blue Spruce's year end (all investments are included in one account Investments at FVTPL): Investments 1,500 shares of David Jones Inc., common 5,000 shares of Heam Corp.common 400 shares of Alessandro Inc, preferred Carrying Amount (before adjustment) Fair Value $ 73,500 $ 67,480 180,000 174,320 60,000 61,370 $313,500 $303,170 During 2022, Blue Spruce completed the following transactions: Mar. 1 Sold the 1,500 shares of David Jones Inc. common at $41.50 per share. Apr. 1 Bought 700 shares of Oberto Ltd. common at $75.50 per share Blue Spruce Corporation's portfolio of held for trading Investments appeared as follows on December 31, 2022 Investments 5,000 shares of Heam Corp.common 700 shares of Oberto Ltd., common 400 shares of Alessandro Inc, preferred Carrying Amount Fair Value $ 174,320 $ 175,000 52,850 50,400 61,370 57.000 $288,540 $282,400 Prepare the Blue Spruce Corporation general journal entry for the December 31, 2021, adjusting entry. Credit accounttiles are automatically indented when the amount is entered Do manually. I no entry is required, select "No Entry for the account titles and enter for the amounts) Date Account Titles and Explanation Debit Credit Dec. 31, 2021 Prepare the Blue Spruce Corporation general journal entry for the sale of the David Jones Inc. shares. (Credit accountitles 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 for the amounts.) Debit Account Titles and Explanation Date Credit Mar 1, 2022 Show Timer Prepare the Blue Spruce Corporation general journal entry for the purchase of the Oberto Ltd. shares. (Credit account titles are automatically indented when the amount is entered. Dono manually. If no entry is required, select "No Entry for the account titles and enter for the amounts) Date Account Titles and Explanation Apr 1, 2022 Debit Credit Prepare the Blue Spruce Corporation general journal entry for the December 31, 2022, adjusting entry. 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 tities and enter for the amounts) Debit Credit Date Account Titles and Explanation Dec. 31, 2022 Attempts:0 of 1 used Submit