Conchita Cosmetics acquired 10% of the 200,000 shares of common stock of Martinez Fashion at a total cost of $13 per share on March 18, 2020. On June 30, Martinez declared and paid $75,000 cash dividends to all stockholders. On December 31, Martinez reported net income of $122,000 for the year. At December 31, the market price of Martinez Fashion was $15 per share. on 1/15/21, Conchita sold half the shares for $18 per share. At 12/31/21, the market price of the shares was $16 per share Prepare all necessary journal entries - 3/18/20, 6/30/20, 12/31/20, 1/15/21, 12/31/21.