The accounting records of Jamaican importers, Incorporated, at January 1, 2024, inclypied the following: No changes occurred during 2024 in the investment portfolio. Required: 1. Prepare appropriate adjusting entry(5) at December 31, 2024, assuming the fair value of the IBM common sharesfwas $1,187,000. Note: If no entry is required for a transaction/event, select "No journol entry required" in the first account field. Journal entry worksheet Record the fair value adjustment assuming the fair value of the IBM common shares was $1,187,000