Riverbed Inc. obtained significant influence over Kasey Corporation by buying $25\%$ of Kaseys $27,100$ outstanding shares of commmon stock at a total cost of $$10$ per share on Janurary $1,2022.$ On June $15,$ Kasey declared and paid a cash dividend of $$32,600.$ On December $31,$ Kasey reported a net income of $$116,000$ for the year. Prepare all the necessary journal entries for $2022$ for Riverbed Inc.