Current Attempt in Progress Vail Limited acquired 40% of McGillis Corporation's 61,000 common shares for $16 per share on January 1, 2021. On June 15, McGillis declared a dividend of $152,000 and Aurora received its share of the dividend on the same day. On December 31, McGillis reported net income of $299,000 for the year. At December 31, McGillis's shares were trading at $20 per share. Vail accounts for this investment using the equity method. Vail also acquired 15% of the 408,000 common shares of Crystal Inc for $29 per share on March 18, 2021. On June 30, Crystal declared a $329,000 dividend and Aurora received its share of these dividends on that day. On December 31, Crystal reported net income of $580,000 for the year. At December 31, Crystal's shares were trading at $27 per share. Vail intends to hold on to the Crystal shares as a long-term investment for the dividend income. Vail uses the fair value through profit or loss model for this investment. Record the above transactions for the year ended December 31, 2021. (List transactions in chronological order. List all debit entries before credit entries. 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 O for the amounts.)