Bahadir Tires, Inc. acquired 45 comma 000 shares of Urethane Corporation stock at a price of $ 31 per share during 2020. This investment does not allow Bahadir to participate in the decision making of Urethane, and the company therefore does not have the ability to exert significant influence over the investee company. The market value of the shares at December 31, 2020, is $ 34 per share. Prepare the journal entries required on the date of acquisition and at the end of the year