2. C purchased 10% of the stock of D on January 1, 2017 for $65,000 and recorded it using the cost method. Dhad the following income and dividends as follows Year Net Income earned equally Dividends paid on throughout the year June 1 of each Year 2017 90,000 8,000 2018 120,000 9,000 2019 150,000 10,000 On July 1, 2019, C purchased an additional 20% of D for $145,000. Record the journal entries for 2019