Hello! I need help with the following accounting question. The prompt is written here and below is the journal attatched below. Thank you in advance!

$1.$ Cullumber Cosmetics acquired $13\%$ of the $301,200$ shares of common stock of Elite Fashion at a total cost of $$14$ per share on

March $18,2022.$ On June $30,$ Elite declared and paid a $$70,100$ dividend. On December $31,$ Elite reported net income of $$226,500$ for the year. At December $31,$ the market price of Elite Fashion was $$15$ per share.

$2.$ Bramble Inc. obtained significant influence over Kasey Corporation by buying $25\%$ of Kasey's $32,700$ outstanding shares of common stock at a total cost of $$10$ per share on January $1,2022.$ On June $15,$ Kasey declared and paid a cash dividend of $$31,600.$ On December $31,$ Kasey reported a net income of $$116,000$ for the year.