Heidebrecht Design acquired 20% of the outstanding common stock of Quayle Company on January 1, 2022, by paying $ 800,000 for the 30,000 shares. Quayle declared and paid $ 0.30 per share cash dividends on March 15, June 15, September 15, and December 15, 2022. Quayle reported net income of $ 320,000 for the year. At December 31, 2022, the market price of Quayle common stock was $ 34 per share. (a) Prepare the journal entries for Heidebrecht Design for 2022 assuming Heidebrecht Design cannot exercise significant influence over Quayle. (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 O for the amounts.) Date Account Titles and Explanation Debit Credit