Boise Company's investments in equity securities at December 31 show total cost of $202,000 and total fair value of $210,000. Boise has less than a 20% ownership interest in the equity securities. Prepare the adjusting entry. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Equipment Debit Credit Save for Later Attempts:0 of 1 used Submit