On January 2, 2021, MBH Inc. 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, 2021, include the following: Net income $ 148,000 Dividends paid $ 73,000 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.) No Transaction General Journal Debit Credit