Year-End An investor purchased 350 shares of Mallard common stock at $20 per share on March 15. On December 31, the stock was quoted at $19 per share and Mallard declared and paid a dividend of $1.50 per share. On June 5 of the following year, the investor sold the stock for $22 per share. At year-end on December 31, the Fair Value Adjustment account is adjusted. Assuming the investment is measured at FV-NI, provide the journal entries to be made at each of the following dates. a. March 15, Year 1. b. December 31, Year 1. c. June 5, Year 2. d. December 31, Year 2. Note: If a journal entry isn't required for the transaction, select "N/A-Debit" and "N/A-Credit" as the account names and leave the Dr. and Cr. answers blank (zero). Date Account Name (a) Mar. 15, Year 1 Investment in Stock Cash To record investment purchase. (b1) Dec. 31, Year 1 Cash Dividend Revenue To record dividends. (b2) Dec. 31, Year 1 Unrealized Gain or LossOCI (c) June 5, Year 2 Fair Value AdjustmentTS To adjust investment to fair value. Fair Value Adjustment-Fair Value Option To record sale of investment. (d) Dec. 31, Year 2 To adjust FVA account at year-end. Debit Credit