On January 2, 2018, MBH Inc. acquired 25% 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 Dividends paid $154,000 $ 79,000 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.) View transaction list Journal entry worksheet 1 2 > Record the entry for investment revenue received from Construction Corporation. Note: Enter debits before credits. Transaction General Journal Debit Credit 1 Record entry Clear entry View general journal On January 2, 2018, MBH Inc. acquired 25% 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 Dividends paid $154,000 $ 79,000 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.) View transaction list Journal entry worksheet Record the entry for cash dividend received. Note: Enter debits before credits. Transaction General Journal Debit Credit 2 Record entry Clear entry View general journal