Short Answer #4 (4 points)- On January 2, 2021, MBH Inc. acquired 30% of the voting common stock of Construction Corporation as a long-term investment. Data from Construction Corporation's financial statements for the year ended December 31, 2021, include the following: Net income $150,000 Dividends paid $75,000 Prepare any necessary journal entries for MBH at December 31, 2021, under the equity method of accounting for investments