Swifty Corporation, a Canadian-based international company that follows IFRS, has the following securities in its portfolio of investments acquired for trading purposes and accounted for using the FV-NI method on December 31,2022 : In 2023, Swifty completed the following securities transactions: Mar. 1 Sold the 1,600 common shares of David Jones at $46 per share, less fees of $500. Apr. 1 Bought 700 common shares of Oberto Ltd. at $74 per share, plus fees of $1,000. Swifty's portfolio of trading securities appeared as follows on December 31, 2023: Prepare Swifty general journal entry to record the adjusting entry for December 31,2022 . (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 O for the amounts. List debit entry before credit entry.)