4. On January 1, 2021, Mojito Corporation purchased 25% (20,000 shares) of the outstanding stock of Dulcinea Corporation for $145,000. During 2021, Dulcinea Corporation paid total dividends of $55,000 and earned $85,000 in net income. At the end of 2021, Dulcinea Corporation's stock had a fair market value of $160,000. Required: a. Prepare the journal entries that Mojito would make during 2021 assuming that they do NOT have significant influence over Dulcinea as a result of their stock ownership (ie fair value method). b. Prepare the journal entries that Mojito would make during 2021 assuming that they do have significant influence over Dulcinea as a result of their stock ownership (i.e. equity method).