Whispering Winds Corp. has the following securities in its portfolio of equity securities on December 31, 2021: Cost 5,000 shares of Thomas Corp., Common $151,000 10,000 shares of Gant, Common 180,000 $331,000 Fair Value $138,600 187,700 $326,300 All of the securities had been purchased in 2021. In 2022, Whispering Winds Corp. completed the following securities transactions: March 1 Sold 5,000 shares of Thomas Corp., Common @ $31 less fees of $1,500. April 1 Bought 610 shares of Werth Stores, Common @ $43 plus fees of $600. The Whispering Winds Corp. portfolio of equity securities appeared as follows on December 31, 2022: 10,000 shares of Gant, Common 610 shares of Werth Stores, Common Cost $180,000 26,830 $206,830 Fair Value $190,300 24,870 $215,170 (a) Your answer has been saved and sent for grading. See Gradebook for score details. Prepare the general journal entry for Whispering Winds Corp. for the 2021 adjusting entry. (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 Debit Credit 12-31-21 Unrealized Holding Gain or 4,700 Fair Value Adjustment 4,700 (b) Prepare the general journal entry for Whispering Winds Corp. for the sale of the Thomas Corp. stock. (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 Debit Credit 3-1-22