On January 1, 2017, Runner Company pays $10 million for 40% of the outstanding common stock of a supplier called Jog, Inc. on December 1, 2017 Jog, Inc., declared and paid cash dividends of $100,000. For the year ending December 31, 2017, Jog, Inc. also reported net income of $1,000,000. At December 31, 2017, the fair value of 40% of Jog, Inc's stock was $9 million. On January 1, 2018, all the Jog, Inc's stock was sold for $9 million. Required Prepare journal entries on the following dates: 1. January 1,2017 2. December 1,2017 3. December 31, 2017 4. January 1, 2018 Explanations are not required