Skysong Company has the following investments as of December $31,2025.$

Investments in common stock of Laser Company

$$1,410,000$

Investment in debt securities of FourSquare Company

$3,340,000$

In both investments, the carrying value and the fair value of these two investments are the same at December $31,2025.$ Skysong's stock investments do not result in significant influence on the operations of Laser Company. Skysong's debt investment is considered held$-$to$-$maturity. At December $31,2026,$ the shares in Laser Company are valued at $$1,090,000$; the debt securities of Four Square are valued at $$2,600,000$ and are considered impaired.

$($a$).$

$($b$)$

Assuming the fair value of the Laser shares is $$1,450,000$ and the value of its debt investment is $$3,020,000,$ what entries, if any, should be recorded in $2027?($List debit entry before credit entry. Credit account titles are automatically indented 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.$)$