On January $2,2024,$ MBH Incorporated acquired $30\%$ of the voting common stock of Construction Corporation as a long$-$term investment. Data from Construction Corporation's financial statements for the year ended December $31,2024,$ include the following:

Net income $ $148,000$

Dividends paid $ $73,000$

Required:

Prepare any necessary journal entries for MBH at December $31,2024,$ under the equity method of accounting for investments.