The following information is available for Cullumber Company at December 31, 2025, regarding its investments: Securities 500 shares of Oriole Corporation common stock Cost Fair Value $27,000 $41,000 7,600 shares of Blue Spruce Corporation preferred stock 648,000 621,000 $675,000 $662,000 The company did not have any investments prior to 2025. Your answer is partially correct. 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.) Account Titles and Explanation Fair Value Adjustment Unrealized Holding Gain or Loss-Equity eTextbook and Media Debit 13000 Credit 13000