On January 2, 2018, MBH Inc. acquired 20% 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, 2018, include the following:

Net income	$	158,000
Dividends paid	$	83,000

Required: Prepare any necessary journal entries for MBH at December 31, 2018, under the equity method of accounting for investments. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)