Heidebrecht Design acquired $22\%$ of the outstanding common stock of Pharoah Company on January $1,2025,$ by paying $$681,000$ for $45,400$ shares. Pharoah declared and paid $$0\mathrm{.}30$ per share cash dividends on March $15,$ June $15,$ September $15,$ and December $15,2025.$ Pharoah reported net income of $$398,500$ for the year. At December $31,2025,$ the market price of Pharoah common stock was $$26$ per share.$($a$)$Prepare the journal entries for Heidebrecht Design for $2025$ assuming Heidebrecht Design cannot exercise significant influence over Pharoah. $($Use the cost method.$)($Record Journal entries in the order presented in the problem. List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No entry" for the account titles and enter $0$ for the amounts.$)$DateAccount Titles and ExplanationDebitCredit