An investor purchased $50$ 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 $$1\mathrm{.}50$ per share. On June $5$ of the following year, the investor sold all $50$ shares for $$22$ per share. On December $31$ of each year, 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 $2.$ To adjust FVA account at year$-$end.