Stellar Corporation owns shares of Raccoon Company that are classified as part of Stellars trading portfolio and accounted for using the fair value through net income model. At December 31, 2021, the securities were carried in Stellars accounting records at their cost of $394,000, which equaled their fair value. On November 1, 2022, when the securities fair value was $442,000, Stellardeclared property dividend that will result in Raccoons securities being distributed on December 15, 2022 to the shareholders of record on December 1, 2022. Prepare the journal entries for all three dates. (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 titles and enter 0 for the amounts. Record journal entries in the order presented in the problem.)

Date	Account Titles and Explanation	Debit	Credit
Nov. 1, 2022Dec. 1, 2022Dec. 15, 2022
	(To record fair value adjustment)
	(To record declaration of property dividend)
Nov. 1, 2022Dec. 1, 2022Dec. 15, 2022
Nov. 1, 2022Dec. 1, 2022Dec. 15, 2022