on december 3 1, 2 0 2 5 atlanta company had a portfolio of equity securities with a fair amrket of 1 6 0 0 0 0 . thei historical cost of this portfolio of securities was 1 3 2 0 0 0 each investment in the portfolio represents less than a 2 0 % interest. if the fiar value adjustment has a debit balance of 8 0 0 0 whihc of the following journal entries is required on dec 3 1, 2 0 2 5