On January 1, Year 5, Blake Corporation purchased 25% of the outstanding common shares of Stergis Limited for $1,850,000. The following relates to Stergis since the acquisition date: Year Net Income Other Comprehensive Income Dividends Paid Year 5 $ 51,800 $11,400 $74,000 Year 6 148,000 29,600 74,000 Required: (a) Assume that Blake is a public company and the number of shares held by Blake is enough to give it significant influence over Stergis. Prepare all the journal entries that Blake should make regarding this investment in Year 5 and Year 6. Date General Journal January 1, Year 5 To record purchase of 25% of Stergis. December 31, Year 5 To record 25% of Stergiss Year 5 net income. To record