Acme Company Purchase Shares of baker Inc. Baker Inc, Is significantly influenced by acme Company.

Jan 14, 2014	Purchase 18,000 common shares of Baker fir $ 156,000. Thais represents 20% of baker shares.
Oct 1, 2014	Baker declared and paid a cash dividend of $ 2.60 per share.
Dec 31, 2014	Baker announced net income for the year $ 650,000.
April 1, 2015	Baker declered and paid a cash dividend of $ 2.70 per share.
Dec 31, 2015	Baker announced net income for the year is $ 733,100.
Dec 31, 2015	Acme sold 6,000 shares of Baker for $ 104,320.

A-- Show the journal entries for the transactions of April 1, 2015, and December 31, 2015.

B-- Waht is the balance ( dollar value and number of shares ) in the equity investment account, Baker, after the sale of the shares on December 31, 2015 ?