Cullumber Company's investments in equity securities at December 31 show total cost of $202,000 and total fair value of $208,500. Cullumber has less than a 20% ownership interest in the equity securities. Prepare the adiusting entry. It ist all debit entries before credf entries. Credit account titles are outomatically indented when the omount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter Ofor the amounts.)