On the Dec. 31, 2019, balance sheet, a company reported the following: Investment in common stock 180,000 Fair value adjustment (7,000) 173,000 At the end of 2020, the company recorded an adjusting entry to adjust the investment to the current fair value of $184,000. In the adjusting entry, what account was debited? [Select] In the adjusting entry, what account was credited? (Select] What was the amount in the adjusting entry.? (Select]