On 1 January 205, Zan Company purchased 6,750 of the 27,000 outstanding common shares of Woo Computer Corp. (WC) for $132,000 cash. Zan had significant influence as a result of the investment and will use the equity method to account for the investment. On 1 January 205, the statement of financlal position of WC showed the following book values (summarlzed): *Fair value, $187,200; difference relates to land. x Fair value, $154,100, estimated remaining IIfe, 5 years. Assume there Is no impairment of goodwill. Additional subsequent data on WC are as follows: Required: 1-1. Provide the investor's entries or give the required information for: (If no entry Is required for a transactlon/event, select "No journal entry requlred" In the first account fleld.) a. Entry at date of acquisition. c. Entrles at 31 December 205 to recognize investment revenue and dividends. d. Entries at 31 December 206 to recognize investment revenue and dividends