Milani, Inc., acquired 10 percent of Seida Corporation on January 1, 2020, for $196,000 and appropriately accounted for the investment using the fair-value method. On January 1, 2021, Milani purchased an additional 30 percent of Seida for $615,000 which resulted in significant influence over Seida. On that date, the fair value of Seida's common stock was $2,050,000 in total. Seida's January 1, 2021, book value equaled $1,900,000, although land was undervalued by $131,000. Any additional excess fair value over Seida's book value was attributable to a trademark with an eight-year remaining life. During 2021, Seida reported income of $342,000 and declared and paid dividends of $102,000. 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 list Journal entry worksheet 1 2 3 45 Record acquisition of Seida stock. Note: Enter debits before credits. Transaction General Journal Debit Credit 1 Investment in Seida 615,000 Cash 615,000 Record entry Clear entry View general journal > Journal entry worksheet 1 2 3 45 Record the 40% income earned during period by Seida. Note: Enter debits before credits. Transaction 2 General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet 1 2 3 4 5 Record 2021 amortization for trademark excess fair value. Note: Enter debits before credits. Transaction 3 General Journal Debit Credit Record entry Clear entry View general journal > Journal entry worksheet < 1 23 5 Record dividend declaration from Seida. Note: Enter debits before credits. Transaction 4 General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet 1 23 4 5 Record collection of dividend from investee. Note: Enter debits before credits. Transaction 5 General Journal Debit Credit Record entry Clear entry View general journal >