Kinman reported a $43,400 net loss and a $22,900 other comprehensive loss for 2020. The company still manages to declare and pay a $24,000 cash dividend during the year. During 2021, Kinmen reported a $46,400 net income and declared and paid a cash dividend of $26,000. It made additional inventory sales of $138,000 to Harper during the period. The original cost of the merchandise was $86,250. All but 30 percent of this inventory had been resold to outside parties by the end of the 2021 fiscal year. Prepare all journal entries for Harper for 2020 and 2021 in connection with this investment. Assume that the equity method is applied. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Do not round Intermediate calculations.) Answer is not complete. No 1 Date 01/01/2020 General Journal Investment in Kinman Co. Cash 2 12/31/2020 Dividends receivable Investment in Kinman Co. 3 12/31/2020 Cash Dividends receivable >> Debit 297,600 Credit 297,600 9,600 9,600 9,600 9,600 4 12/31/2020 Equity in Investee income 17,360 Other comprehensive loss of Kinman 9,160 26,520 5 12/31/2020 Equity in Investee income Investment in Kinman Co. 4,330 4,330 6 12/31/2020 Equity in Investee income 2,088 Investment in Kinman Co. 2,088 7 12/31/2021 Dividends receivable Investment in Kinman Co. 8 12/31/2021 Cash Dividends receivable 9 12/31/2021 Equity in Investee income Investment in Kinman Co. 10 12/31/2021 Equity in Investee income Investment in Kinman Co. 11 12/31/2021 Investment in Kinman Co. Equity in Investee income 12 12/31/2021 Equity in Investee income Investment in Kinman Co. >> 9,600 x 9,600 x 00 >> 9,600 9,600 x 18,560 18,560 4,330 4,330 2,088 2,088 6,210 6,210