The Janjua Company had the following account balances at 1/1/24: Common Stock $100,000 Treasury Stock (at cost) $10,000 Paid-in-Capital in Excess of Par $50,000 Investments in AFS Debt Securities $23,000 FVA (AFS) $2,000 credit Retained Earnings $21,000 On that date, the Accumulated OCI account was at its appropriate balance. There were no sales or purchases of Common Stock or Investments during 2024. Prior to any adjusting journal entries related to the Investments, 2024 Net Income was $8,400. No other transactions affecting Retained Earnings occurred. Fair Value of the Investments at 12/31/24 was $25,300. Required for Part I: (a) Prepare the 12/31/24 journal entry to adjust the investment to fair value. (b) Prepare the complete 12/31/24 Equity section of the balance sheet. use Excel to complete