The accounting records of Jamaican Importers, Inc., at January 1, 2021, included the following: Assets: Investment in IBM common shares Less: Fair value adjustment $2,095,000 (220.000) $1,875,000 No changes occurred during 2021 in the investment portfolio. 3. Prepare appropriate adjusting entry(s) at December 31, 2021, assuming the fair value of the IBM common shares was: $2115,000 (lf no entry is required for a transaction/event, select "No journal entry required in the first account field.) View transaction list Journal entry worksheet 1 Record the fair value adjustment assuming the fair value of the IBM common shares was $2,115,000. Note Enter debits before credits Transactions Credit General Journal Fair value adjustment Gain on investments (unrealized, NI) Debit 20.000 1 20.000