Sunland Company has the following securities in its portfolio of equity securities on December 31, 2021: 5,000 shares of Thomas Corp., Common 10,000 shares of Gant, Common Cost $150,000 181,000 $331,000 Fair Value $138,200 188,100 $326,300 All of the securities had been purchased in 2021. In 2022, Sunland Company completed the following securities transactions: March 1 April 1 Sold 5,000 shares of Thomas Corp., Common @ $31 less fees of $1,500. Bought 600 shares of Werth Stores, Common @ $47 plus fees of $540. The Sunland Company portfolio of equity securities appeared as follows on December 31, 2022: Fair Value 10,000 shares of Gant, Common 600 shares of Werth Stores, Common Cost $181,000 28,740 $209,740 $191,600 26,630 $218,230 Prepare the general journal entry for Sunland Company for the 2021 adjusting 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 o for the amounts.) Date Account Titles and Explanation Debit Credit 12-31-21 Prepare the general Journal entry for Sunland Company for the sale of the Thomas Corp. stock. (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 o for the amounts.) Date Account Titles and Explanation Debit Credit 3-1-22 Prepare the general journal entry for Sunland Company for the purchase of the Werth Stores' stock. (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 o for the amounts.) Date Account Titles and Explanation Debit Credit 4-1-22 Prepare the general journal entry for Sunland Company for the 2022 adjusting 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 o for the amounts.) Date Account Titles and Explanation Debit Credit 12-31-22