Question 16 Sandhill Company's investments in equity securities at December 31 show total cost of $197,600 and total fair value of $210,000. Sandhill has less than a 20% ownership interest in the equity securities. Prepare the adjusting entry. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter O for the amounts.) Account Titles and Explanation Debit Credit