Heidebrecht Design acquired 30% of the outstanding common stock of Quayle Company on January 1, 2015, by paying $822,700 for the 43,300 shares. Quayle declared and paid $0.30 per share cash dividends on March 15, June 15, September 15, and December 15, 2015. Quayle reported net income of $341,800 for the year. At December 31, 2015, the market price of Quayle common stock was $25 per share. Prepare the journal entries for Heidebrecht Design for 2015 assuming Heidebrecht Design cannot exercise significant influence over Quayle. Use the cost method and assume that Quayle common stock should be classified as a trading security. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. 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 Indicate the balance sheet and income statement account balances at December 31, 2015, under each method of accounting. Cost Method Equity Method Stock Investments Unrealized gain-equity Dividend revenue Revenue from stock investments