The fair value of the Ing shares at December 31,2024 , was $11.60 per share. (a) Your answer is partially correct. Prepare the journal entries for Blue Spruce Inc. for the fiscal year ended December 31, 2024. (Record entries in the order displayed in the problem statement. 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 all debit entries before credit entries.)