5) ABC Company acquires a 10\% ownership in XYZ Company on January 1, 2015. ABC Company does not have the ability to exert significant influence over XYZ. ABC properly records the investment by using the fair-value method as an available-for-sale security. On January 1, 2017, ABC purchases another 30% of XYZ's outstanding shares, thereby achieving the ability to significantly influence XYZ's decisions. From 2015 through 2017, XYZ reports net income, declares and pays cash dividends and has fair values at Jan. 1 of each year as follows: Required: Prepare all journal entries that should occur in ABC's records in 2017