Company A purchases $1,000$ shares of Company B common stock for $$50,000$ cash. This investment accounts for less than $10\%$ of Company B$\text{'}$s stock and is classified as "available$-$for$-$sale." At year end the market value for the stock is $$62,000.$

Complete the journal entry to record the market value adjustment.

$\backslash$table$[[$Account Title,Debit,Credit$],[,,],[,,]]$