QUESTION 2. On September 5, 2019, Soy Company, the 80%-owned subsidiary of Pro Corporation, declared a cash dividend of $1 a share on its 100,000 outstanding shares of Si par common stock. The dividend was paid on September 26, 2019. For the fiscal year ended September 30, 2019, the first year of the Pro-Soy affiliation, Soy had a net income of $300,000. In addition to goodwill of $80,000, the September 30, 2002 (date of the business combination) working paper elimination (in journal entry format) for Pro Corpo- ration and subsidiary included the following debits: Inventories (first-in, first-out cost)-Soy $60,000 Plant assets (net) (all depreciable over a 10-year economic life, straight-line method)-Soy $80,000 Discount on long-term debt (5-year remaining term)-Soy $20,000 Prepare journal entries for Pro Corporation on September 5. 26. and 30, 2019, to record its equity method of accounting for the operating results of Soy Company. Use the straight-line method of amortization for discount on long-term debt. Consolidated goodwill was unimpaired as of September 30, 2019