As of December 31, 2014, Kaman Corp. held two Equity Securities. Information regarding these securities is as follows: Secuirty. Date Acquired Acquisition Cost Market Value (12/31/14) A B 1/16/14 2/22/14 $35,000 $88,000 $36,000 $79,000 Based on the information given, create the journal entry that would be recorded on 12/31/14. For each line item of the journal entry write whether it is a Dr. or Cr., the account name, and amount.