Sunland Company's investments in equity securities at December $31$ show total cost of $$204,300$ and total fair value of $$211,500.$ Sunland has less than a $20\%$ ownership interest in the equity securities$.$ Prepare the adjusting entry. $($List all debit entries before credit entries. 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 $0$ for the amounts.$)$

Account Titles and Explanation

Debit

Credit