Q.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