PQR Company acquired 20% of the outstanding common stock of XYZ Corporation for $100,000 cash. XYZ Corporation reported net income of $50,000 for the year. Requirements: a. Prepare the journal entry to record the investment in XYZ Corporation by PQR Company. b. Determine the amount of income recognized by PQR Company from its investment in XYZ Corporation. c. Record the receipt of dividends by PQR Company if XYZ Corporation declared a $1 dividend per share. d. Calculate the carrying value of the investment at the end of the year. e. Analyze the impact of the investment on the income statement and balance sheet of PQR Company.