Q$\mathrm{.}2$ Astra, Inc., acquired $10$ percent of Silver Corporation on January $1,2020,$ for $$210,000$ although Silver$$s book value on that date was $$1,700,000.$ Silver held land that was undervalued by $$100,000$ on its accounting records. During $2020,$ Silver earned a net income of $$240,000$ while paying cash dividends of $$90,000.$ On January $1,2021,$ Astra purchased an additional $30$ percent of Silver for $$600,000.$ Silver$$s land is still undervalued on that date, but then by $$120,000.$ Any additional excess cost was attributable to a trademark with a $10-$year life for the first purchase and a $9-$year life for the second. The initial $10$ percent investment had been maintained at cost because fair values were not readily available. The equity method will now be applied. During $2021,$ Silver reported income of $$300,000$ and distributed dividends of $$110,000.$ Prepare all of the $2021$ journal entries for Astra.