On January 1, 2021 Pure Company acquired 30 percent of the common stock of Sure Corporation for $240,000, at underlying book value. For the same year, Sure reported net income of $12,000. It paid $3,000 dividends during the year. At December 31, 2021, Pure determined the fair value of the shares of Sure to be $239,500. a. Give all journal entries recorded by Pure with respect to the Investment in Sure assuming Pure uses equity method. (35 points) Accounts Debit Credit Jan. 1 2021 Dec. 31 2021 Dec. 31 2021 b. What amount would Pure report as investment in Sure at the end of the year, if Pure used the equity method? (5 points) c. What amount would Pure's investment income for the year, if Pure used the equity method? (5 points)