Equity Method On January 1, 2019, Jones Company acquires a 30% interest in Fink Company b 3,000 of its 10,000 common shares for $16 per share and obtains significant influence. On the date o the net assets of Fink were as shown here: Book Value Fair Value Non-depreciable assets (for example, land) $ 15,000 $ 25,000 Depreciable assets (10-year remaining life) 90,000 115,000 $105,000 $140,000 Liabilities $ 10,000 $ 15,000 During 2019, Fink earned income of $22,000 and paid dividends of $6,000. Required: Prepare all journal entries on Jones's books to record the acquisition, dividends, and income from th in Fink. Show supporting calculations