Ayayal Corporation has the following securities in its portfolio of investments that are held for trading on December 31, 2021, Ayayai's year end (all investments are included in one account Investments at FVTPLH Investments 1,500 shares of David Jones Inc., common 5,000 shares of Heam Corp.common 400 shares of Alessandro Inc, preferred Carrying Amount (before adjustment) $ 73,500 180,000 60,000 $313.500 Fair Value $ 65,000 174,100 61.200 $300,300 During 2022. Ayayai completed the following transactions: Mar 1 Apr.1 Sold the 1,500 shares of David Jones Inc. common at $41.50 per share. Bought 700 shares of Oberto Ltd. common at $75.00 per share Avayai Corporation's portfolio of held for trading investments appeared as follows on December 31, 2022: Investments 5.000 shares of Heam Corp.common Carrying Amount $ 174,100 Fair Value $ 175.000 GAR Ayayal Corporation's portfolio of held for trading investments appeared as follows on December 31, 2022 Investments 5.000 shares of Heam Corp.common 700 shares of Oberto Ltd, common 400 shares of Alessandro Inc.preferred Carrying Amount $ 174,100 52.500 61.200 $287,800 Fair Value $ 175,000 50,400 57.000 $282,400 Prepare the Ayayal Corporation general journal entry for the December 31, 2021. adjusting entry. (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 for the amounts) Date Account Titles and Explanation Debit Credit Dec 31, 2021 Prepare the Ayayal Corporation general journal entry for the sale of the David Jones Inc. shares. (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 for the amounts.) Date Account Titles and Explanation Credit Mar. 1, 2022 Debit Prepare the Ayayai Corporation general joumal entry for the purchase of the Oberto Ltd. shares. (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 for the amounts) Date Account Titles and Explanation Debit Credit Apr 1, 2022 Prepare the Ayayai Corporation general journal entry for the December 31, 2022adjusting entry. (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 for the amounts.) Date Account Titles and Explanation Debit Credit Dec 31, 2022