Noler Company owns 25% of Lauer Company. For the current year, Lauer reports net income of $192,300 and decanes and pays a soo cash dividend Record Nolers equity in Lauers net income and the receipt of dividends from Lauer account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, "No entry" for the account titles and enter o for the amounts.) Date Account Titles and Explanation Dec. 31 Unrealized Gain Income 48075 Revenue from Stock 48075 To record equity in Plano's net income) Dec. |Cash Unrealized Gain Incom 12450 (To record dividends received)