On January 4, Year 1, Barber Company purchased 13,500 shares of Convell Company for $166,400.Convell Company has a total of 67.500 shares of common stock outstanding and it is presumed the Barber Company will have a significant influence over Convell. During each of the next two years, Convell declared and paid cash dividends of $0.75 per share, and its net income was $123,000 and $18,000 for Year 1 and Year 2. respectively. The January 2, Year 3, entry to record Barber's sole of 8,100 shares of Convelt Company stock, which represents 60% of Barber's total investment, for $109,350 cash, should be