Roberts owns $$60\%$ of Smith at has a balance in the investment account of $$200,000$ at December $31,2015.$ On January $1,2016$ Roberts purchases an additional $10\%$ ownership in Smith for $$70,000.$ Roberts will Dr$.$ Investment in Smith for $$70,000$ and credit Cash for $$70,000.$ What additional entry will Roberts be required to make to reflect the increase in ownership.