Please title each entry by specific name*** I understand the amounts not the titles

Required information [The following information applies to the questions displayed below.] The following information pertains to Rossow Corporation and its investee Reimer Company: a. Rossow purchased 800 shares of Reimer on July 12,2021 , for $28,000; b. Reimer reported $30,000 net income on December 31, 2021; c. Reimer's stock price was $42 on December 31, 2021; d. Reimer declared and paid a $2 per share cash dividend on May 1, 2022; e. Reimer reported $30,000 net income on December 31, 2022; and f. Reimer's stock price was \$37 on December 31, 2022. 'repare journal entries to record the facts in the case, assuming Rossow owns 35 percent of Reimer's stock. Reimer reported 30,000 of net income each year. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first ccount field.)