Milani, Incorporated, acquired $10$ percent of Seida Corporation on January $1,2023,$ for $$193,000$ and appropriately accounted for the investment using the fair$-$value method. On January $1,2024,$ Milani purchased an additional $30$ percent of Seida for $$603,000$ which resulted in significant influence over Seida. On that date, the fair value of Seida's common stock was $$2,010,000$ in total. Seida$$s January $1,2024,$ book value equaled $$1,860,000,$ although land was undervalued by $$138,000.$ Any additional excess fair value over Seida's book value was attributable to a trademark with an eight$-$year remaining life. During $2024,$ Seida reported income of $$262,000$ and declared and paid dividends of $$118,000.$Prepare the $2024$ journal entries for Milani related to its investment in Seida.Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field$\mathrm{.}1.$ Record acquisition of Seida stock$2.$ Record the accrual of $40$ percent of the reported earnings of the investee$3.$ Record the amortization of the fair value in excess of book value allocated to trademark$4.$ Record investee dividend declaration$5.$ Record collection of dividend from investee