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At December 31,2025 , Sunland Company has a portfolio of equity securities valued at $142000. Its cost was $120000. If the Fair Value Adjustment has

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At December 31,2025 , Sunland Company has a portfolio of equity securities valued at $142000. Its cost was $120000. If the Fair Value Adjustment has a debit balance of $7400, which of the following journal entries is required at December 31,2025

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