I need the correct answer for part C

Culver Corporation purchased 400 shares of Sherman lnc. common stock for $14,100 (Culver does not have significant influence). During the year, Sherman paid a cash dividend of $3.25 per share. At year-end, Sherman stock-was selling for $35.50 per share. Assume the stock is nonmarketable. Prepare Culver's journalentries to record (a) the purchase of the investment, (b) the dividends received, and (c) the fair value adjustment. (Assume a zero balance in the Fair Value Adjustment account.) (List all debit entries before credit entries. Eredit account titles are automatically indented when amount is entered. Do not indent manually. If noentry is required, select "No Entry" for the account titles and No. Account Titles and Explanation Debit Credit (a) Equity Investments \begin{tabular}{rr} \hline & 14100 \\ \hline \end{tabular} (b) Cash 1300 Dividend Revenue (c) Fair Value Adjustment \begin{tabular}{|r|} \hline 100 \\ \hline \end{tabular} Unrealized Holding Gain or Loss - Income