Carla Vista Company's investments in equity securities at December 31 show total cost of $191,400 and total fair value of $213,000. Carla Vista has less than a 20% ownership interest in the equity securities. Prepare the adjusting entry. (List all debit entries before credit entries. 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)