Company acquired a 20% interest in Rose Corporation for $80,000 when Rose stockholders' equity consisted of $400,000 capital stock and $100,000 retained earnings, Book values of Rose net assets equaled their fair values on this date. Rose net income and dividends for 2018 through 2020 were as follows 2018 2019 2020 Net income $ 48,000 $32,000 $16,000 Dividends paid 40,000 24,000 40,000 1 Record the journal entries for 2018, 2019, 2020 using cost method? (6 marks) 2 Investment will decrease or increase at the end of December 31, 2020 by? show your solution(2 mark)