7) ABC Company bought 25% of XYZ Company for $8,000,000 (100,000 shares) on 2-3-21. XYZ pays a $20 Dividend on 5-5-21 and reports Net Income of $300,000 on 12-31-21. ABC sells half the investment in Xy2 for $5,000,000 on 3-3-22. Prepare the JE's on 2-3-21, 5-5-21, 12-31-21, and 3-3-22