tab 2. A company buys an equity investment for $100 on 3/15/2020. The investment has no significant influence. Al the end of 2020, the company still holds the investment and it has a market value of $115. On 7/16/2021, the company sells the investment for S108. The company's accounting year ends on December 31. Using the T-account template below, prepare the required entries to recognize the above transactions and year- end adjusting entries. ASSETS LIABILITIES EQUITY Non-current Assets Property, Non- Current Plant & Intangible Current Current Contributed Accumulated Assets Equipment Investments Assets Other Liabilities Liabilities Capital Earned Capital OCI +