Under the FV-NI what is journal entry for 1. The 2023 year-end adjusting entry, 2. The purchase of the M'Benga Corp. shares, 3. The 2024 year-end adjusting entry. On December 31, 2023, Pike Corp. has the following securities in its portfolio of temporary investments: 5,000 common shares of Una Corp. 10,000 common shares of Chappel Ltd. Cost $87,250 Market $66,320 79,500 90,741 $166,750 $157.061 All of the securities had been purchased in 2023. In 2024, Pike completed the following securities transaction: April 1 Bought 250 common shares of M'Benga Corp. @ $45 each, plus fees of $545. On December 31, 2024, Pike's portfolio of trading equity securities appeared as follows: 5,000 common shares of Una Corp. 10,000 common shares of Chappel Ltd. 300 common shares of M'Benga Corp. Cost Market $87,250 $83,650 79,500 87,405 11,250 10,750 $178,000 $181.805