Swifty SpA owns shares of Nash 5.A. classified as a trading equity investment. At December 31, 2022, the trading equity investment was carried in Swifty's accounting records at its cost of R$821,000, which equals its fair value. On September 21, 2023, when the fair value of the investment was R$ 1,333,000, Swifty declared a property dividend whereby the Nash securities are to be distributed on October 23, 2023, to shareholders of record on October 8, 2023. Prepare all journal entries necessary on those three dates. (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 (To record gain or loss) (To record property dividend) Debit Credit