On January 2, 2021, 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, 2021, Include the following: Net income Dividends paid $155,000 $ 80,000 Required: Prepare any necessary journal entries for MBH at December 31, 2021, 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 llat Journal entry worksheet 1 2 Record the entry for investment revenue received from Construction Corporation. Note: Enter debits before credits. Transaction 1 General Journal Debit Credit Record entry Clear entry View general joumal Journal entry worksheet Record the entry for cash dividend received Note: Enter dades dobe on Transaction General Joumal Debit Record entry Clear entry