On January $2,$ Yorkshire Company acquired $40,000$ of the $100,000$ outstanding shares of Harris Company for $$200,000.$

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$\backslash$table$[[$Date$,$Account,Debit,$],[\frac{x}{x}\frac{?}{20xx},,,],[,,,],[,,,],[,,,],[,,,]]$

For the year ended December $31,$ Harris Company earned income of $$40,000.$

$\backslash$table$[[$Date$,$Account,Debit,Credit$],[\frac{x}{x}\frac{?}{20xx},,,],[,,,],[,,,],[,,,],[,,,]]$

For the year ended December $31,$ Harris Company paid dividends of $$8,000.$

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$\backslash$table$[[\frac{x}{x}\frac{?}{20xx},,,],[,,,],[,,,],[,,,],[,,,]]$

On January $8$th of the next year, Yorkshire Company sold the Harris Company stock for $$201,000.$

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$\backslash$table$[[\frac{x}{x}\frac{?}{20xx},,,$Credit$],[,,,],[,,,],[,,,],[,,,]]$