On January 1, 2018, R owned 80% of the common stock of G. on that date G's stockholders' equity accounts had the following balances: Common stock ($5 par value) $250,000 Additional paid in capital 110,000 Retained earnings 330,000 The balance in R's investment in G account was $552,000, and the noncontrolling interest was $138,000. On January 1, 2018, G sold 10,000 shares for $15.00 per share. R did not acquire any of these shares. Prepare the entry R should record, if any, as a result of the 10,000 shares sold by G