Company purchases 1,100 shares of Super Duper common stock at the market price of $81.96 on March ?23, 2016. ?(The equity method does not apply in this? situation.) Adams intends to hold this investment for more than one year. On June ?22, 2016?, Adams receives a cash dividend of $0.41 per share of the Super Duper stock. At? year-end on December? 31, 2016?, the Super Duper common stock that Adams Company holds has a quoted market price of $82.56 per share. Assuming that Adams Company has no other? investments, record the entry to adjust the Super Duper common stock to fair value.