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At December 31,2021 , Sunland Company has an equity portfolio valued at $178000. Its cost was $144000. If the Securities Fair Value Adjustment has a

image text in transcribed At December 31,2021 , Sunland Company has an equity portfolio valued at $178000. Its cost was $144000. If the Securities Fair Value Adjustment has a debit balance of $8600, which of the following journal entries is required at December 31, 2021

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