Jerome has insignificant influence of Melina Corporation because it owns less than $20\%$ of the voting stock. The cost of the Melina stock is $$5,000$ and has a fair value of $$6,000$ on December $31$ at the end of the first year it held the securities$.$ Complete the necessary adjusting entry selecting the account names from the pull$-$down menus and entering dollar amounts in the debit and credit columns.