Blossom Corporation purchases equity securities costing $149,000. Blossom does not have significant influence over the company in which it has invested. At December 31 , the fair value of the portfolio is $152,600. Prepare the adjusting entry to report the securities properly. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List debit entry before credit entry) Indicate the statement presentation of the accounts in your entry. Income Statement: is reported in the " "section. Balance sheet: The account is a account to the related account