Carla Vista Inc obtained significant influence over Sandhill Corporation by buying 42% of Sandhill 31,300 outstanding shares common stock at a total cost of $12 per share on January 1, 2022. On June 15 Sandhill declared and paid a cash dividend of $34,500, On December 31 Sandhill reported a net income of $141,000 for the year, Prepare all the necessary journal entries for 2022 for Carla Vista Inc (Credit account titles are automatically indented when the amount is entered. Do not indent manually, Record journal entries in the order presented in the problem.)