Prepare journal entries on Roller Corporations books relating to its investment in Steam Company for each of the three years, assuming it accounts for the investment using the equity-method. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

Year Net Income Dividends 20X5 $31,000 $6,000

20X6 51,000 16,000

20X7 31,000 52,000

Record the purchase of Steam Company stock for 20X5.

Record the dividend from Steam Company for 20X5.

Record the equity-method income for 20X5.

Record the amortization of differential value for 20X5.

Record the dividend from Steam Company for 20X6.

Record the equity-method income for 20X6.

Record the amortization of the differential value for 20X6.

Record the dividend from Steam Company for 20X7.

Record the equity-method income for 20X7.

Record the amortization of the differential value for 20X7.