On May $20,$ Montero Company paid $$252,000$ to acquire $115$ shares $(7\%)$ of ORD Corporation as a long$-$term investment. On August $5,$ Montero sold one$-$tenth of the ORD shares for $$26,500.$Prepare entries to record both the acquisition and the sale of these shares.Should this stock investment be reported at fair value or at cost on the balance sheet?