As of December 31, 2014, Kaman Corp. held two Equity Securities. Information regarding these securities is as follows:

Security Date Acquired Acquisition Cost Market Value (12/31/14)

A 1/16/14 $35,000 $36,000

B 2/22/14 $88,000 $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.