On December $31,2021,$ the end of its first year of operations, Sunland Associates owned the following securities that are held as long$-$term investments. On this date, the total fair value of the securities was equal to its cost. The securities are not held for influence or control over the investees. In $2022,$ the following transactions occurred. July Received $$2\mathrm{.}00$ per share semiannual cash dividend on D Co$.$ common stock.

Aug. $1$ Received $$0\mathrm{.}50$ per share cash dividend on C Co$.$ common stock. Sept. $1$ Sold $960$ shares of D Co$.$ common stock for cash at $$10$ per share. Oct. $1$ Sold $330$ shares of C Co$.$ common stock for cash at $$56$ per share. Nov. $1$ Received $$1$ per share cash dividend on E Co$.$ common stock. Dec. $1531$ Received $$0\mathrm{.}50$ per share cash dividend on C Co$.$ common stock. Received $$2\mathrm{.}30$ per share semiannual cash dividend on D Co$.$ common stock. $-/55$ At December $31,$ the fair values per share of the common stocks were C Co$.$ $$49,$ D Co$.$ $$6\mathrm{.}50,$ and E Co$.$ $$26.$ These investments should be classified as long$-$term.

Prepare the adjusting entry at December $31,2022,$ to show the securities at fair value. Sunland has less than a $20\%$ ownership interest in all these common stocks $($C Co$.,$ D Co$.,$ and E Co$.).($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.$)$