5. On December 31, a business has a long-term investment that qualifies an equity security with significant influence. The business owns 25% of the voting stock of the investee. A. On December 31, assume the investee reports a net income of $100,000 for the year. Prepare any necessary journal entries on the books of the investor on December 31. B. On December 31, assume the investee reports a net loss of $50,000 for the year. Prepare any necessary journal entries on the books of the investor on December 31. C. On December 31, assume the investee pays a $2,000 cash dividend to the investor. Prepare any necessary journal entries on the books of the investor on December 31