The following information is available for Cullumber Company at December 31,2025 , regarding its investments: The company did not have any investments prior to 2025. Prepare the adjusting entry (if any) for 2025, assuming neither investment results in significant influence over the companies whose equity is held. (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 O for the amounts. List debit entry before credit entry.) eTextbook and Media Indicate how the amounts reported in the financial statements are affected by the entries in (a). The account is reported in the income statement under * The account is added to the cost of the account on the balance sheet to arrive at