can you please solve it according to the pattern

On January 1, 2021, Sunland Company, a public company purchased 35% of the common shares of Triple Titanium Inc. for $500,000. The remaining shares (65%) are held by the family members of the company's founder, Sunland considers this a strategic investment and a critical step into developing consumer markets. Triple Titanium is currently a supplier to Sunland. Sunland placed two members on the 10-person board of directors of Triple Titanium and the two members believe they have been influential on the board through the year. Sunland and Triple Titanium both have December 31 year ends. During 2021, Triple Titanium reported profit of $280,000 and paid total dividends of $85,000. (b) Prepare the following journal entries for Sunland, assuming significant influence does exist. (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 for the amounts.) 1. The acquisition of the investment 2. Investment revenue and receipt of dividends related to the investment Date Account Titles and Explanation Debit Credit 2021 (To record purchase of investment.) 2021 V (To record dividend received from associate.) 2021 (To record investment income from associate.)