Robbins owns 40% of Smith and has a balance in its Investment Account of $200,000. On January 1, 2023 Robbins purchases an additional 20% of Smith for $150,000 cash. In addition to the entry, Dr. Investment 150,000 and Cr. Cash 150,000 what additional journal entry by Robbins is required. (hint: revalue the original 40% ownership interest of Robbins ). Dr. Investment $100,000. Cr. Additional Paid in Capital $100,000 Dr. Investment $100,000 Cr. Gain on Revaluation of Investment. $100,000 Dr. Investment $50,000. Cr. Gain on Revaluation of Investment $50,000 Dr. Investment $50,000. Cr. Additional Paid in Capital. $50,000