Sunland Inc. owns shares of Coronado Corporation stock. At December 31, 2025, the securities were carried in Sunland's accounting records at their cost of $845,000, which equals their fair value. On September 21,2026 , when the fair value of the securities was $1,249,000, Sunland declared a property dividend whereby the Coronado securities are to be distributed on October 23, 2026, to stockholders of record on October 8, 2026. Prepare all journal entries necessary on those three dates. (List all debit entries before credit entries. 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 entries in the order displayed in the problem statement.) Date Account Titles and Explanation Debit Credit (To record gain or loss) (To record property dividend)