i need number 3 only

Milani, Inc., acquired 10 percent of Seida Corporation on January 1, 2020, for $199.000 and appropriately accounted for the investment using the fair-value method. On January 1, 2021. Milani purchased an additional 30 percent of Seida for $594,000 which resulted in significant influence over Seida. On that date, the fair value of Seida's common stock was $1.980,000 in total Seida's January 1, 2021. book value equaled $1.830,000, although land was undervalued by $130.000. Any additional excess fair value over Selda's book value was attributable to a trademark with an eight-year remaining life. During 2021. Seida reported income of $282,000 and declared and paid dividends of $119.000. Prepare the 2021 journal entries for Milani related to its investment in Seida. (If no entry is required for a transaction/event, select "No Journal entry required" In the first account field.) View transaction fist View journal entry worksheet No Transaction General Journal Credit Debit 504,000 Investment in Seida Cash 594,000 2 2 112.800 Investment in Seida Equity in investee Income 112.800 3 3 Equity in investee Income Investment in Selda 4 4 47,800 Dividend receivable Investment in Seda 47.600 5 47,600 Cash Dividend recevable 47 800