Current Attempt in Progress Grouper Ltd$.$ had the following investment portfolio at January $1,2023$: During $2023,$ the following transactions took place: $1.$ On March $1,$ Josie paid a $ $2$ per share dividend. $2.$ On April $30,$ Grouper sold $300$ shares of Asher for $ $9\mathrm{.}40$ per share. $3.$ On May $15,$ Grouper purchased $200$ more Earl shares at $ $15\mathrm{.}40$ per share. $4.$ At December $31,2023,$ the shares had the following market prices per share: Earl $ $16\mathrm{.}40$; Josie $ $18\mathrm{.}40$; and Asher $ $7\mathrm{.}40.$Assuming that Grouper is a publicly accountable enterprise that accounts for its investment portfolio at FV$-$OCl $($with no recycling to net income$),$ prepare journal entries to record all of the $2023$ and $2024$ transactions and year$-$end events. $($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 $0$ for the amounts. List all debit entries before credit entries. Record journal entries in the order presented in the problem.$)2024$ Feb. $1($To adjust to fair value at date of disposal$)($To record disposal$)($To reclassify holding loss$)$ Dec. $31$ Dec. $31$ Dec. $31$