Please help with the one I got wrong, I don't understand what the correct answer should be

Required information [The following information applies to the questions displayed below.] Gioia Company acquired some of the 79,000 shares of outstanding common stock (no par) of Tristezza Corporation during the current year as a long-term investment. The annual accounting period for both companies ends December 31. The following transactions occurred during the current year: Jan. Dec. 10 Purchased 17,875 shares of Tristezza common stock at $19 per share. 31 a. Received the current year financial statements of Tristezza Corporation that reported net income of $96,000. b. Tristezza Corporation declared a cash dividend of $0.6 per share. c. Tristezza Corporation paid the cash dividend declared in (b). d. Determined the market price of Tristezza stock to be $18 per share. Required: 2. Prepare the journal entries for each of these transactions. (Round your intermediate percentage answer to 1 decimal place (For example, .129 should be 12.9%). If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Credit No | 1 Date January 10 General Journal Equity in investee earnings Debit 339,625 x Cash 339,625 December 31 Equity in investee earnings 21,725 Investments 21,725 3 December 31 10,725 Dividends receivable Equity in investee earnings 10,725 December 31 10,725 Cash Dividends receivable 10,725 5 December 31 No journal entry required