On January 4, 2001, Larsen Company purchased 5,000 shares of Warner Company for $59,500 plus a broker's fee of $1,000. Warner Company has 25,000 shares of common stock outstanding and it is presumed the Larson Company will have a significant influence over Warner. During each of the next two years, Warner declared and paid cash dividends of $0.85 per share, and its net income was $72,000 and $62,000 for 2001 and 2002, respectively. The January 12, 2003, entry to record the sale of 3,000 shares of Warner Company stock for $39,000 cash should be?