$7)$ ABC Invest $$100,000$ in XYZ which is $30\%$ of the company on $3-1-22(5000$ shares$)$XYZ pays a $$2$ per share dividend on $7-1-22$ and reports net income of $$40,000$ on $12-31-22.$ ABC sells $50\%$ of the investment in XYZ on $4-1-23$ for $$75,000.$ What are the JE's on$3-1-22,7-1-22,12-31-22,$ and $4-1-23?$