Miller Corporabon acquired 30% of the outstanding common stock of Crowell Corporation for $160,000 on January 1,2019 , and obtained significant influence, The purchase price of the shares was equal to their book value. During 2019 , the following intormation is available tor Crowell: Mat. 31 Deciared and paid a cash dividend of $50,000 3une 30 Reported semiannual eamings of $120,000 for the frst halt of 2019. 5 Set.30 Deciared and paid a cash dividend of $50,000 Dec 31 Reported semiannual eamings of $140,000 for the second hatf of 2019. Required; 1. Propare joumal entries for Miller to reflect the preceding information 2. What is the balance in Maler's investment account on December 31, 2019