The accounting records of Jamaican Importers, Incorporated, at January 1,2024, included the following: No changes occurred during 2024 in the investment portfolio. 2. Prepare appropriate adjusting entry(s) at December 31,2024 , assuming the fair value of the IBM common shares was $1,390,000 Note: If no entry is required for a transaction/event, select "No journal 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 $1,390,000. Note: Enier debas betare credit