Blue Spruce Corporation purchased a 36% interest in Moss Inc. for $190. This investment gave Blue Spruce significant influence over Moss. During the year, Moss earned net income of $14 and paid dividends of $5. Assume the purchase price was equal to 36% of Moss's net carrying amount when it was acquired. Prepare Blue Spruce's journal entries related to this investment using the equity method. Blue Spruce applies IFRS. (Round answers to 0 decimal places, e.g. 5,275. 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.) Account Titles and Explanation Debit Credit (To record the acquisition of interest in Moss Inc.) Investment in Associate (To record investment income or loss) (To record the dividend received from investment)