On Oct 3, 2021, Jordon acquired 1,000 shares of Omitech Company common stock at $12 per share. Jordon paid cash for this stock that represents 25% of Omitechs outstanding common stock. The stock was recorded in the Equity Securities account when it was purchased. Omitechs total net income for year ended 12/31/21 was $32,000 which was earned evenly throughout the year. The fair value of Omitechs common stock was $17 per share at the end of the year. Nothing has been recorded related to Omitech except for the initial purchase.

How would this be journalized?