Base Electronics buys $2,000$ shares of stock in Blue Mission Company for $$20$ per share on January $2$ of the current year. Base Electronics does not have the ability to participate in the decisions of Blue Mission Company.

Base Electronics records the purchase as the following:

$\backslash$table$[[$Date$,$Accounts,Debit,Credit$],[$Jan $2,$Cash,$40,000,],[,$Equity Investments,,$40,000]]$

$\backslash$table$[[$Date$,$Accounts,Debit,Credit$],[$Jan $2,$Equity Investments,$40,000,],[$Cash$,,40,000,]]$

$\backslash$table$[[$Date$,$Accounts,Debit,Credit$],[$Jan $2,\backslash$table$[[$Cash$],[$Held$-$to$-$Maturity Debt$],[$Investments$]],40,000,40,000]]$

$\backslash$table$[[$Date$,$Accounts,Debit,Credit$],[$Jan $2,\backslash$table$[[$Held$-$to$-$Maturity Debt Investments$],[$Cash$]],40,000,]]$