Splish Company has the following investments as of December 31, 2020:

Investments in common stock of Laser Company		$ 1,380,000
Investment in debt securities of FourSquare Company		$ 3,530,000

In both investments, the carrying value and the fair value of these two investments are the same at December 31, 2020. Splishs stock investments does not result in significant influence on the operations of Laser Company. Splishs debt investment is considered held-to-maturity. At December 31, 2021, the shares in Laser Company are valued at $ 1,020,000; the debt investment securities of FourSquare are valued at $ 2,780,000 and are considered impaired.

Assuming the fair value of the Laser shares is $ 1,350,000 and the value of its debt investment is $ 3,240,000, what entries, if any, should be recorded in 2022?