On 9/23/18, Glasses Girl purchases 1,000 shares of common stock from Contortion Kate Corp., paying $90,000 for the purchase. Contortion Kate has 50 million shares outstanding. On 12/20/18, Glasses Girl receives a cash dividend from Contortion Kate of $3,000. As of 12/31/18, the market value of the shares equals $97,000. What adjusting journal entry (if any) should Glasses Girl record on 12/31/18 related to its investment in Contortion Kate? Please clearly distinguish your debit(s) and credit(s)! Also, be sure to include financial statement effects (e.g., +A. -L, etc.) as we have been doing in class. See example below: Debit: [Account Name) (effect) Credit: (Account Name) (effect)