On January 1, 2021, Alamar Corporation acquired a 39 percent interest in Burks, Inc., for $211,000. On that date, Burkss balance sheet disclosed net assets with both a fair and book value of $378,000. During 2021, Burks reported net income of $77,000 and declared and paid cash dividends of $22,000. Alamar sold inventory costing $22,000 to Burks during 2021 for $38,000. Burks used all of this merchandise in its operations during 2021. Prepare all of Alamars 2021 journal entries to apply the equity method to this investmen