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Required information [The following information applies to the questions displayed below] The accounting records of Jamaican importers, Inc, at January 1, 2021, included the following: No changes occurred during 2021 in the investment portfolio 3. Prepare appropriate adjusting entry(5) at December 31,2021 , assuming the fair value of the 18M common shares wasi $1,970,000 (If no entry is required for o transaction/event, select "No journol entry required" in the first account field.) Journal entry worksheet 3. Prepare appropriate adjusting entry(5) at December 31, 2021, assuming the fair value of the 18M common shares was $1,970,000 (if no entry is required for a transoction/event, select "No journal entry required" in the first account field.) Journal entry worksheet Record the fair value adjustment assuming the fair value of the 18M common shares was $1,970,000. hide: Enter debts before credist