Stellar Company has the following investments in of December 31, 2020 Investments in common stock of er Company Inwestment in debat securities of Four Square Company 53.270.000 $1410.000 In both levestments, the carrying value and the fair value of these two investments are the same at December 31, 2020. Stella's stock investments cost result in significant influence on the operations of Laser Company Stellar debt investments considered held to maturity Al December 31, 2021, the shares in Laser Company revalued at $970.000 the debt investment securities of Four Sure are valued at $2.500.000 and are comidered impaired Prepare the many to record the implement of the debt securities at December 31, 2021. Cred countles are automatically indented when moont henteret. Do not indent manual entry required, select "No Entry for the account iter and enter for the amounts) Date Account Titles and Explanation Debit Credit Dec 31 2021 e Textbook and Media List of Accounts Amir heart of the shares $1.200.000 and the value of in de investment 57,930.000 Watt ans should be reis 2021 Indented when used Door Inder man no entry weet No Entry for the account titlendenter for them) Date Account Titles and Explanation De Credit Du 31 2023