Blank Co. acquired 20% of the 500,000 shares of outstanding common stock of Overload Inc. on December 31, 2017. The purchase price was $3,600,000. Overload declared and paid $1.20 per share cash dividends on June 18, 2018, and on November 29, 2018. Overload reported net income of $1,200,000 for 2018. The fair value of Overload common stock was $27 per share at December 31, 2018. Instructions (1) Prepare the journal entries for Blank Co. for 2018, assuming that Blank cannot exercise significant influence over Overload. The securities should be classified as available-for-sale. (2) Prepare the journal entries for Blank Co. for 2018, assuming that Blank can exercise significant influence over Overload