a$.$

Steelers Nation Co$.$ purchased $45,000$ shares of the total of $100,000$ outstanding shares of Cleveland Corp stor $$10$ per share plus a $$900$ commission.

$\backslash$table$[[$DATE$,,$Debit,Credit$],[\frac{x}{x},$equity method investm $lon,450,900,],[,$cash,,$450,900],[,,,]]$

b$.$

Cleveland Corp.$\text{'}$s total earnings for the period are $$97,000.$

$\backslash$table$[[$DATE$,,$Debit,Credit$],[xxx,$equity method investm $lon,,],[,$earnings from equity $mlon,,],[,,,]]$

c$.$

Cleveland Corp. paid a total of $$25,000$ in cash dividends.

$\backslash$table$[[$DATE$,,$Debit,Credit$],[xxx,$cash,,$],[,$equity method investme,,$]]$