North Ltd acquired $$100,000$ of shares in South Ltd for trading purposes on $1$ January $20$X$3.$

Transaction costs of $$2,000$ were incurred.

The fair value of the shares at $31$ December $20$X$3$ was $$120,500.$

Choose the account names and calculate the amount that correctly account for this investment on $31$ December $20$X$3($amount for the credit entry is not required$).$