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Equity Method On January 2, Yorkshire Company acquired 30% of the outstanding stock of Fain Company for $250,000. For the year ended December 31, Fain Company earned income of $65,000 and paid dividends of $20,000. Prepare the entries for Yorkshire Company for the purchase of the stock, the share of Fain income, and the dividends received from Fain Company. Jan. 2 - Purchase Dec. 31Income Dec. 31. Dividends Valuing Trading Securities at Fair Value On January 1, Valuation Allowance for Trading Investments had a zero balance. On December 31, the cost of the trading securities portfolio was $58,400, and the fair value was $60,300. Prepare the December 31 adjusting journal entry to record the unrealized gain or loss on trading investments. Dec. 31 Valuing Available-for-Sale Securities at Fair Value On January 1, Valuation Allowance for Available-for-Sale Investments had a zero balance. On December 31, the cost of the available-for-sale securities was $184,500, and the fair value was $189,540. Prepare the adjusting entry to record the unrealized gain or loss on available-for-sale investments on December 31. Dec. 31