Heidebrecht Design acquired 25% of the outstanding common stock of Oriole Company on January 1, 2022 by paying $663,000 for the 44,200 shares. Oriole declared and paid $0.50 per share cash dividends on March 15, June 15, September 15, and December 15, 2022. Oriole reported net income of $395,500 for the year. At December 31, 2022, the market price of Oriole common stock was $26 per share. (a) Prepare the journal entries for Heidebrecht Design for 2022 assuming Heidebrecht Design cannot exercise significant influence over Oriole. (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 for the amounts.)