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At December 31,2021 , Sheridan Company has an equity portfolio valued at ( $ 175000 ). Its cost was ( $ 142000 ). If the

image text in transcribed At December 31,2021 , 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 \\( 31,2021 ? \\)

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