Spider, Inc. owns 15% of Webbs Company. At the beginning of the year, Spider's investment in Webbs had a book value of $90,000. In the current year, Webbs' net income was $100,000 and declared dividends of $10,000. At the end of the year, Spider's investment in Webbs had a fair value of $120,000. Which of the following items will be part of Spider's journal entry to record the change in the fair value of its investment? Select one