Equity Method of the outstanding stock of Fain Company for $450,000. For the year ended December 31, Fain Company earned income of $117,000 and paid stock of Fan On January 2, Yorkshire Company acquired 39% dividends of $36,000. Prepare the entries for Yorkshire Company for the purchase of the stock, the share of Fain income, and the dividends received from Fain Company. lan. 2- Punchase Dec. 31-Income Dec. 31 Dividends