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On January 1, 2020, Fisher Corporation purchased 40 percent [76,000 shares} of the common stock of Bowden, Inc., for $990,000 in cash and began to use the equity method for the investment. The price paid represented a $54,000 payment in excess of the book value of Fisher's share of Bowden's underlying net assets. Fisher was willing to make this extra payment because of a recently developed patent held by Bowden with a 15year remaining life. All other assets were considered appropriately valued on Bowden's books. Bowden declares and pays a $90,000 cash dividend to its stockholders each year on September 15. Bowden reported net income of $404,000 in 2020 and $356,000 in 2021. Each income gure was earned evenly throughout its respective years. On July 1, 2021, Fisher sold 10 percent {19,000 shares} of Bowden's outstanding shares for $326,000 in cash. Although it sold this interest, Fisher maintained the ability to signicantly influence Bowden's decisionmaking process. Prepare thejournal entries for Fisher for the years of 2020 and 2021. {If no entry is required for a transactiona'event, select "No journal entry required'I in the first account eld. Do not round intermediate calculations. Round your nal answers to the nearest whole dollar.) \fE Record amortization through DWDIIZI. ? Record the sale of the shares. 3 Record annual dividend declared and received. a Record the accrual of income for the second half of the yeah 10 Record the amortization for the second half of the year. Mote : . =joornai entr-Iir hae been entered \\\\\\\\\\