$($a$)$ Sunland Inc. acquired $10\%$ of the $407,000$ shares of common stock of Bramble Corporation at a total cost of $$10$ per share on June $17,2025.$ On September $3,$ Bramble declared and paid a $$107,000$ dividend. On December $31,$ Bramble reported net income of $$507,000$ for the year.

$($b$)$ Cheyenne Corporation obtained significant influence over Tamarisk Company by buying $30\%$ of Tamarisk's $107,000$ outstanding shares of common stock at a cost of $$16$ per share on January $1,2025.$ On May $15,$ Tamarisk declared and paid a cash dividend of $$107,000.$ On December $31,$ Tamarisk reported net income of $$207,000$ for the year.

Prepare all necessary journal entries for $2025$ for $($a$)$ Sunland and $($b$)$ Cheyenne, $($List all debit entries before credit entries. If no entry is required, select $"$No entry" for the account titles and enter $0$ for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record entries in the order presented in the problem.$)$

Date

$($a$)$

Account Titles and Explanation

Debit

Credit

$($b$)$