(a) Gambino cosmetics acquired 10% of the 295,000 shares of common stock of Nevins Fashion at a total cost of s11 per share on March 18, 2017. on June 30, Nevins declared and paid a $74,300 dividend. On December 31, Nevins reported net income of $116,500 for the year. At December 31, the market price of Nevins Fashion was $13 per share. The stock is classified as available-for-sale. (b) Kanza, Inc., obtained significant influence over Rogan Corporation by 30% of Rogan's outstanding shares of common stock at a total cost of $7 per share on January 1, buying $31.300. On December 31. Rogan reported a net income of s88,900 for the year. 2017. On June 15, Rogan declared and paid a cash dividend of Prepare all the necessary journal entries for 2017 for (a) Gambino Kanza, Inc. (credit account titles are matically indented when amount as entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No entry" account titles and enter for the amounts) Account Titles and Explanation (a)