Mser Corporation acquired 30% of the outstanding corrmon atock of Crowet Corporation for $180,000 on Januery 1,2018 , and obtaried sigifcant nifuence. The purchase price of the ahares was equal to thek book value. Durng 2018 , the following information is avalable for Crewel Mar. 31 Declared and paid a cash dividend of 560.000. June 30 Reported semannual earnings of $100,000 for the frst half of 2014. Sept. 30 Deched and paid a cash dividend of 560,000 Dec 31 Peoorted semiannua earnings of 3140,000 for the secend half of 2018 Required: 1. Prepare journal entries for Miller to refiect the preceding indormation What is the balsnce in Milier's investment account on December 31,20187 What is the balance in Miller's investment account on December 31, 2018