On January 2, 2018, MBH Inc. acquired 30 % of the voting common stock of Construction Corporation as a long-term investment. Data from Construction Corporation's financlal statements for the year ended December 31, 2018, Include the following: Net income $148,000 $ 73,000 Dividends paid 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