Oricle Cosmetics acquired $15K$ of the $174\mathrm{.}500$ shares of common stock of Nevind Farhion at a total cost of $$10$ per share on March $18,2027.$ On June $30,$ Nevins declared and paid a $$51\mathrm{.}800$ dividend. On December $31,$ Nevins reported net income of $$110,600$ for the year. At Deciember $31,$ the market price of Nevins Fashion was $$12$ per share

Sheffeld, Inc, obtained s'gnificant infuence over Rocan Corporation by buring $30$W of Rogan's $23\mathrm{.}500$ outstanding shares of common stock at a total cost of $$9$ per share on January $1,2027,$ On June $15,$ Rogan declared and paid a cash dividend of $534$ aMn On Decteber $31,$ Regtan reperted a net hedme of ges, $200$ for the year

Prepare all the necessary joumal entries for $2027$ for $($a$)$ Oriole Cosmetics and $($b$)$ Shetfield, linc $($List all debit eneries befort crudit entries. Credi occount bitles are outomaticaly indented when amount is entered. Do not indme manually. Recond joumal entries in the order presented

Date

Acoount Titles and Explanation

Debit

Credit

$($a$)$

Mar $18$

$$

$$

tre $30$

$$

$$

$$

$$

$$

$$

$$

$$

Dec $31$

$$

$$

$$

$($b$)$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$