please use list of right accounts

On Sanuary 1, Poltras Lte, a public company purchases 20% of Martinez Corporation's common shares for $244,000 for strategic purposes. For the year ended December 31, Martinez reports profit of $216.000 and pays a $16.000 cash dividend The fair value of Poltras's Investment in Martinez at December 31 is $276,000 Prepare journal entries required assuming Poltras has significant influence over Martinez (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts) Credit Date Account Titles and Explanation Debit To record investment in associate To record investment income) amounts) Debit Credit Date Account Titles and Explanation (To record investment in associate) (To record investment income.) (Collection of dividend Textbook and Media Date Account Titles and Explanation Debit Credit Dividend Revenue Income from Investment in Associate Investment in Associate No Entry Other Comprehensive Income Gain on Fair Value Adjustment Investments at FVTPL Cash (To record investment income.) (Collection of dividend.) Topland Media