Zin Associates made a $$100,000$ investment, which then appreciated by $$30,000$ prior to Zin$$s fiscal year end. Access the FASB Accounting Standards Codification at the FASB website $($asc$.$fasb.org$),$ and for each independent situation below, read the related ASC citation and prepare a journal entry to account for that $$30,000$ increase in fair value $($or indicate that no journal entry is necessary$).$ Required: The investment is classified as indicated in ASC $320-10-35-1$a$.$ The investment is classified as indicated in ASC $320-10-35-1$b$.$ The investment is classified as indicated in ASC $320-10-35-1$c$.$ The investment is classified as indicated in ASC $321-10-35-1.$