Whispering Winds Corporation has the following securities in its portfolio of investments that are held for trading on December 31 2021. Whispering Winds's year end (all investments are included in one account Investments at FVTPL): Carrying Amount (before adjustment) Fair Value $ 65,050 $ 73,500 Investments 1,500 shares of David Jones Inc., common 5,000 shares of Heam Corp.common 400 shares of Alessandro Inc, preferred 180,000 174,380 60,000 61,390 $313,500 $300,820 During 2022, Whispering Winds completed the following transactions: Mar. 1 Sold the 1,500 shares of David Jones Inc. common at $41.75 per share, Bought 700 shares of Oberto Ltd.common at $75,50 per share Apr. 1 Whispering Winds Corporation's portfolio of held for trading investments appeared as follows on December 31, 2022 Carrying Amount $ 174,380 Fair Value $ 175,000 Investments 5,000 shares of Heam Corp.common 700 shares of Oberto Ltd. common 400 shares of Alessandro Inc., preferred 52,850 50,400 57,000 61,390 $288,620 $282,400 Prepare the Whispering Winds 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 o for the amounts.) Date Account Titles and Explanation Debit Credit Dec 31, 2021 Prepare the Whispering Winds 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 Debit Credit Mar. 1, 2022 . Prepare the Whispering Winds Corporation general journal 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 Whispering Winds Corporation general journal entry for the December 31, 2022, 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, 2022