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At December 31 2021 Atlanta company has an equity portfolio value at 160000. it's cost was 132000. if the securities Fair value adjustment has a

At December 31 2021 Atlanta company has an equity portfolio value at 160000. it's cost was 132000. if the securities Fair value adjustment has a debit balance of 8000 how can you do it's journal entry

required at December 31; 2021

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