On January 1, 2019 Paris Company acquired 25 percent of the common stock of Safir Corporation for $210,000, at underlying book value. For the same year, Safir reported net income of $40,000. It paid $3,000 dividends during the year. At December 31, 2019, Paris determined the fair value of the shares of Safir to be $200,000. a. Give all journal entries recorded by Paris with respect to the Investment in Safir assuming Paris uses the equity method. (30 points)