Ayayai Corporation purchased a 25% interest in Krov Corporation on January 2, 2023, for $900. At that time, the carrying amount of Krov's net assets was $3,500. Any excess of the cost of the investment over Ayayai's share of Krov's carrying amount can be attributed to unrecorded intangibles with a useful life of 20 years. Krov declared and paid a dividend of $10 and reported net income of $55 for its year ended December 31, 2023. Assume that Ayayai Corporation is a private enterprise that applies ASPE. Prepare Ayayai's 2023 entries to record all transactions and events related to its significant influence investment in Krov Corporation, assuming that Ayayai applies the cost method to account for its investment in Krov (the shares are not traded in an active market). (Round onswers to 2 decimal places, es. 52.75. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.)