On January 2, Yorkshire Company acquired 42% of the outstanding stock of Fain Company for $410,000. For the year ended December 31, Fain Company earned income of $107,000 and paid dividends of $33,000. Prepare the entries for Yorkshire Company for the purchase of the stock, the share of Fain income, and the dividends received from Fain Company. Jan. 2 - Purchase Dec. 31 - Income Dec. 31 - Dividends