Martinez Corporation purchased 300 comimon shares of Burke inc. for \\( \\$ 23.100 \\) and accounted for them using FV OCL. Ouring the year, Burke paid a cash dividend of \\( \\$ 2.95 \\) per share. At year end, Burke shares had a fair value of \\( \\$ 73.40 \\) per share. Prepare Martinez's journalentry to record the purchase of the investment. (Credit sccount tides are autornotically indented whien the amount is entered. Do not indent manually. If no entry is required, select \"No Entry\" for the occount titles and enter O for the arnounts. List 'debit entrybefore credit entry) Account Titles and Explanation Debit Credit Prepare Martinez's journal entry to record the dividends received. (Credit occount 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 Ofor the amounts. List debit entry before credit entry) Prepare Martinez's joumal entry to record the fair value adjustment. (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 Ofor the amounts tast