Wausau State Bank invested in Equity Securities (available for sale). At the beginning of December 2021 the bank \begin{tabular}{|l|ll|r|rr|} \hline & \multicolumn{2}{|l|}{ Purchase } & \multicolumn{2}{l|}{ Current FV } & \multicolumn{2}{|l|}{ Change in FV } \\ \hline Wetumpka & s & - & 39625 & 39,625 \\ \hline Tallassee & s & - & 26000 & 26,000 \\ \hline & & & & $ & 65,625 \\ \hline \end{tabular} Give the Appropriate Journal Entry (if any) to adjust the balance sheet amount for these investments