10. Madison Inc. obtained significance influence over Wayne, Inc. by buying 40% of Wayne, Inc. 50,000 shares of common stock at a cost of $10 per share on January 1, 2018. On May 15, Wayne, Inc. declared and paid a cash dividend of $40,000. On December 31, 2018, Wayne, Inc. reported net income of $110,000 for the year. WHAT ARE THESE THREE ENTRIES