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Juurilal Elltry wurksileel Note: Enter debits before credits. JuUrildi EIILy wurksIletel Note: Enter debits before credits. JuUrilal Elliry worksIleEt Record the amortization for the second half of the year. Note: Enter debits before credits. Juurilal EIITy wurksllet Record the annual dividend declared and received from Bowden. Note: Enter debits before credits. JuUrIIal EIILY wUrKSIIEEL 5 Note: Enter debits before credits. JuUrilal EIILY vurKSIIEEL Note: Enter debits before credits. JuUrilal EIILIy wurksIleEl Note: Enter debits before credits. Record the accrual of income through 07/01/21. Note: Enter debits before credits. Juurilal eiliry wurksileel Record the accrual of income for the second half of the year. Note: Enter debits before credits. JuUtild EILIy wurksIleEl Note: Enter debits before credits. On January 1, 2020, Fisher Corporation purchased 40 percent (82,000 shares) of the common stock of Bowden, Inc., for $988,000 in cash and began to use the equity method for the investment. The price paid represented a $66,000 payment in excess of the book value of Fisher's share of Bowden's underlying net assets. Fisher was willing to make this extra payment because of a recently developed patent held by Bowden with a 15-year remaining life. All other assets were considered appropriately valued on Bowden's books. Bowden declares and pays a $96,000 cash dividend to its stockholders each year on September 15 . Bowden reported net income of $396,000 in 2020 and $352,000 in 2021 . Each income figure was earned evenly throughout its respective years. On July 1, 2021, Fisher sold 10 percent (20,500 shares) of Bowden's outstanding shares for $332,000 in cash. Although it sold this interest, Fisher maintained the ability to significantly influence Bowden's decision-making process. Prepare the journal entries for Fisher for the years of 2020 and 2021. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Do not round intermediate calculations. Round your final answers to the nearest whole dollar.)