Gambino Cosmetics acquired 15% of the 134,700 shares of common stock of Nevins Fashion at a total cost of $15 per share on March 18, 2014. On June 30, Nevins declared and paid a $65,100 dividend. On December 31, Nevins reported net income of $117,970 for the year. At December 31, the market price of Nevins Fashion was $17 per share. The stock is classified as available-for-sale.Prepare all the necessary journal entries for 2014 for (a) Gambino Cosmetics