View Policies Current Attempt in Progress Pina Inc. owns shares of Grouper Corporation stock. At December 31, 2020, the securities were carried in Pina's accounting records at their cost of $997,000, which equals their fair value. On September 21, 2021, when the fair value of the securities was $1.401,000, Pina declared a property dividend whereby the Grouper securities are to be distributed on October 23, 2021, to stockholders of record on October 8, 2021. Prepare all journal entries necessary on those three dates. (Credit account titles are automatically indented when 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.) Date Account Titles and Explanation (To record gain or loss) (To record property dividend) Debit Credit