Bolier Company acquired 30% of the stocks of Harris Company for $60 million cash on 1/1/20X1. Harris Company reported a net income of $20 million for the period 1/1/20X1 to 12/31/20X1. Harris Company also declared and paid a total cash dividend of $10million to all of its shareholders. For the year 20X1, show the entries that Bolier Company will make related to the above transactions, assuming that it uses the equity method.