In early January 2020 , Grouper Inc., a private enterprise that applies ASPE, purchased 40% of the common shares of Washi Corp. for $369,000. Grouper was now able to exercise considerable influence in decisions made by Washi's management. Washi Corp.'s statement of financial position reported the following information at the date of acquisition: Additional information: 1. Both the carrying amount and fair value are the same for non-depreciable assets and for liabilities. 2. The fair value of the assets subject to depreciation is $675,000. 3. The company depreciates its capital assets on a straight-line basis. 4. Washi reported net income of $147,000 and declared and paid dividends of $101,000 in 2020 . Prepare the journal entry to record Grouper's investment in Washi Corp. Assume that any unexplained payment is goodwill. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)