Bridgeport Corporation purchased a 25% interest in Krov Corporation on January 2, 2017, for $940. At that time, the carrying amount of Krov's net assets was $3,575. Any excess of the cost of the investment over Bridgeport'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 $15 and reported net income of $60 for its year ended December 31, 2017. Assume that Bridgeport Corporation is a private enterprise that applies ASPE. Prepare Bridgeport's 2017 entries to record all transactions and events related to its significant influence investment in Krov Corporation, assuming that Krov's shares are traded in an active market, Bridgeport applies the FV-NI approach, and the fair value of Bridgeport's share of Krov Corp. at December 31, 2017, is $1,080. (Round answers to O 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 FV-NI Investments 1080 1080 (To record the acquisition of interest in Krov Corporation.) Dividend Revenue To record dividend.) FV-NI Investments To bring the investments to their fair value.)