Refer to BE16–3. Assume the same facts except that the forward contract is a futures contract that trades on the Futures Exchange. Ginseng Inc. was required to deposit $25 with the stockbroker as a margin. On January 15, the broker asked Ginseng to deposit an additional $10. Prepare the journal entries to update the books on January 1 and 15 for the additional margin call as well as the change in value of the futures contract.