Resolute Limited acquired 40% of Jain Corporation's 57,000 common shares for $16 per share on January 1, 2021. On June 15, lain declared a dividend of $139,000 and Aurora received its share of the dividend on the same day. On December 31 , Jain reported net income of $293,000 for the year. At December 31 , Jain's shares were trading at $21 per ahare. Resolute accounts for this irvestrinent. using the equity method. Resolute also acquired 15% of the 414,000 common shares of Trevis Ltd for $28 per share on March 18. 2021. On June 30, Tre: declared a $281,000 dividend and Aurora received its share of these dividends on that day. On December 31, Trevis reported it a income of $622.000 for the year. At December 31, Trevis's shares were trading at $26 per share. Resolute intends to hold o w the Trevis shares as a long-term imvestment for the dividend income. Resolute uses the fair value through profit or loss mode' octhis nvestment. Record the above transactions for the year ended December 31; 2021. (Ust transoctions in chronological order: Ulist ol inbit entries before credit entries. Credit account titles are outomatically indented when the amount is entered. Do not indent manually. If no entry is required, select Ehin Entru" for the account titles and enter O for the amounts)