On January 4, Year 1, Barber Company purchased 7,500 shares of Convell Company for $90,000 plus a broker's fee of $2,000. Convell Company has a total of 37,500 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 $87,000 and $82,000 for Year 1 and Year 2, respectively. The January 12, Year 3, entry to record Barber's sale of 4,500 shares of Convell Company stock, which represents 60% of Barber's total investment, for $60,750 cash should be: