Prepare the entry to be made on the books of Plutonium Corporation to record its investment in Sulfurst Inc. Assume that during the first two years after acquisition of Sulfurst Inc., Sulfurst reports the following changes in its retained earnings:

Retained earnings, January 1, 2017		$129,200
Net income, 2017		41,200
Less: dividends, 2017		(24,000	)
Net income, 2018		44,300
Less: dividends, 2018		(23,400	)
Retained earnings, December 31, 2018		$167,300

(Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Account Titles and Explanation	Debit	Credit