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At December 31, 2018, Sheridan Company has an equity portfolio valued at $175000. Its cost was $142000. If the Securities Fair Value Adjustment has a

At December 31, 2018, Sheridan Company has an equity portfolio valued at $175000. Its cost was $142000. If the Securities Fair Value Adjustment has a debit balance of $8500, which of the following journal entries is required at December 31, 2018?

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