On April 5, 2004, Meyers company buys 5,000 shares of investee company for $12 per share and pays commissions of $1,800. this represents 8% of the shares of investee and the investment is classified as available-for-sale. during 2004, myers receives $1 per share in dividends and investee earns $35,000. On december 31, 2004, the investee stock has a fair value of $15 per share. On February 3, 2005, the investment is sold for $16 per share less commissions of $2,000. If the investment is considered to be a trading security rather than an available-for-sale one, what journal entry would myers make at december 31, for the investment.