On January 1, 2020, Apple Inc. purchased 15% of the voting shares of Pears Inc. for $87,000. Apple Inc. does not have significant influence over Pears Inc. Apples net income and declared dividends for the following three years are as follows

Net Income Dividends

2019 $10,000 $70,000

2018 $70,000 $80,000

2017 $50,000 $20,000

1. What is the journal entry to record Apple's share of Pear's dividends for 2017

2. What is the journal entry to record Apple's share of Pear's net income for 2017 (if any)?