Lawn Corporation purchased 297.500 of the 1.190,000 common shares of Abacus Ltd. on October 1, 2021, at $2.20 per share. Near the end of the fourth quarter ended on December 29th, Abacus declared dividends on its common shares of $83,000 but the dividend payment date is not until 2022. Abacus also announced that it had net income for the quarter ended December 31, 2021, of $197,000. Record the journal entries that Lawn would make during the last quarter ended December 31, 2021, under the following assumptions: