On January 3, 2019. Cullumber Company purchased for $505.000 cash a 10% interest in Riverbed Corp. (Accounted for as Available- for-Sale Investments). The fair value of Cullumber's investment in Riverbed securities is as follows: December 31, 2019. $565,000, and December 31, 2020, $522,000. On January 2, 2021, Cullumber purchased an additional 30% of Riverbed's stock for $1,560,000 cash when the book value of Riverbed's net assets was $4,186,000. The excess was attributable to depreciable assets having a remaining life of 8 years. During 2019, 2020, and 2021, the following occurred. Riverbed Net Income Dividends Paid by Riverbed to Cullumber 2019 $353,000 $15,000 2020 448,000 2021 549,000 18,000 70,000 On the books of Cullumber Company, prepare all journal entries in 2019, 2020, and 2021 that relate to its investment in Riverbed Corp., reflecting the data above and a change from the fair value method to the equity method. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Jan. 3, 2019 Equity Investments (Available-for-Sale) Dec. 31, 2019 Dec. 31, 2020 ~ Cash (To record the purchase of a 10% interest in Riverbed Corp.) Cash Dividend Revenue (To record the receipt of cash dividends from Riverbed Corp.) Fair Value Adjustment Unrealized Holding Gain or Loss-Equity (To adjust fair value.) Cash Jan. 2.2021 Dividend Revenue (To record the receipt of cash dividends from Riverbed Corp.) Unrealized Holding Gain or Loss-Equity Fair Value Adjustment (To adjust fair value.) Equity Investments (Equity Method) Jan 2, 2021 Dec. 31, 2021 Cash (To record additional purchase.) Equity Investments (Equity Method) Equity Investments (Available-for-Sale) (To reclassify investment.) Unrealized Holding Gain or Loss-Equity Fair Value Adjustment (To eliminate accounts and balances used under fair value method accounting.) Equity Investments (Equity Method) Investment Revenue (To record equity in net income of Riverbed.) Cash Equity Investments (Equity Method) (To record the receipt of cash dividends from Riverbed Corp.) Debit Credit