The following information is available about Whispering Winds Corp.s investments at December 31, 2023. This is the first year Whispering Winds has purchased securities for investment purposes. Securities Cost Fair Value 3,470 shares of Petra Corporation common shares $48,580 $54,380 1,020 shares of Dugald Inc. preferred shares 21,420 17,620 $70,000 $72,000 Whispering Winds follows IFRS. Your answer is partially correct. Prepare the adjusting entry for December 31, 2023, assuming the investments are acquired for trading purposes and accounted for using the FV-NI model with no separate reporting of dividends and other types of FV-NI investment income and losses. (Credit account titles are automatically indented when the amount is entered. Do not indent manu