hello i need help on this question and in the last picture it shows the titles that should be put in the entries

During 2025, Blue Spruce completed the following transactions: Mar. 1 Sold the 1,500 shares of David Jones Inc. common at $41.50 per share. Apr. 1 Bought 700 shares of Oberto Ltd. common at $75.50 per share Blue Spruce Corporation's portfolio of held for trading investments appeared as follows on December 31, 2025 : Prepare the Blue Spruce Corporation adjusting entry for December 31, 2024. (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 debit entry before credit entry..) eTextbook and Media Attempts: 1 of 2 used Using multiple attempts will impact your score. 25% score reduction after attempt 1 (b) Prepare the Blue Spruce 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 O for the amounts. List all debit entries before credit entries.) Gain on Fair Value Adjustment - FVTPL Interest Revenue Investment in Associate Investment Income or Loss Investments at FVTPL Loss on Sale of Investment in Associate No Entry Short-Term Investments at FVTPL-Bonds