Petunia Corporation acquired 90 percent of the stock of Spring Company on January 1, 20X2, for $360,000. At that date, the fair value of the noncontrolling interest was $40,000. Spring's balance sheet contained the following amounts at the time of the combination: Cash Accounts Receivable Inventory $ 20,000 Accounts Payable 60,000 Bonds Payable 70,000 Common Stock $ 25,000 75,000 100,000 300,000 Buildings and Equipment (net) 350,000 Retained Earnings Total Assets $ 500,000 Total Liabilities & Equity $ 500,000 During each of the next three years, Spring reported net income of $70,000 and paid dividends of $20,000. On January 1, 20X4, Petunia sold 3,000 shares of Spring's $5 par value shares for $90,000 in cash. Petunia used the fully adjusted equity method in accounting for its ownership of Spring Company. Based on the preceding information, in the journal entry recorded by Petunia for the sale of shares, DO O O Cash will be credited for $90,000. Investment in Spring Stock will be credited for $90,000. Investment in Spring Stock will be credited for $75,000. Additional Paid-in Capital will be credited for $9,000