on january 4, year 1, barber company purchased 12,000 shares of convell company for 144,000. convell company has a total of 60,000 shares of commmon stock outstanding and it is presumed the barber company will have a significant influence over convell. during each of the next two years, convell declared and paid cash dividends of $0.85 per share, and its net income was 114,000 and 109,000 for year 1 and year 2, respectively. the january 2, year 3, entry to record barbers sale of 7200 shares of convell company stock, which represents 60% of barbers total investment, for 97,200 cash, should be: