Ayayai Corporation purchased 300 common shares of Burke inc. for $23,370 and accourted for them using FV-OCl, During the vear, Burke paid a cash dividend of $3,40 per-share. At year end, Burke shares had a fair value of $74,30 per share. Prepare Ayayai s journal entry to record the purchase of the investment. (Credit account tilies are outomatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter Ofor the amounts. List debit entry before credit entry) Prepare Ayayal's journal entry to record the dividends received, (Credit account titles are outomatically indented when the amount is entered. Do not indent manually, If no entry is required, select "No Entry" for the occount titles and enter O for the omounts. List debit entry before credit entry) Prepare Ayayai's journal entry to record the fair value adjustment. (Credit account tities are automatically indented when the amount is entered Do not indent momully. If no entry is required, select "No Entry" for the occount tifles and enter Ofor the amounts. List debit entry before credit entry.)