Cheyenne Co. acquired 25% of the 490,000 shares of outstanding common stock of Overload Inc. on December 31,2020 . The purchase price was $3,454,500. Overload declared and paid $1.20 per share cash dividends on June 18,2021 , and on November 29 , 2021. Overload reported net income of $1,130,000 for 2021 . The fair value of Overload common stock was $28 per share at December 31, 2021. (a) Prepare the journal entries for Cheyenne Co. for 2021, assuming that Cheyenne cannot exercise significant influence over Overload. The securities should be classified as available-for-sale. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)