On January 4, Year 1, Larsen Corp purchased 10,000 shares of Warner Corp for $119,000 plus a broker's fee of $2,000. Warner Corp has 50,000 common shares outstanding and it is presumed the Larsen Corp will have a significant influence over Warner Corp. During Year 1 and Year 2, Warner Corp declared and paid cash dividends of $0.85 per share. Warner Corp's profit was $72,000 and $67,000 for Year 1 and year 2, respectively. The January 12, Year 3 entry to record the sale of 5,000 shares of Warner Corp for $65,000 should be