Simmons Corporation owns stock of Armstrong, Inc. Prior to 2012, the investment was accounted for using the equity method. In early 2012, Simmons sold part of its investment in Armstrong, and began using the fair value method. In 2012, Armstrong earned net income of $73,100 and paid dividends of $95,300. Prepare Simmons's entries related to Armstrong's net income and dividends, assuming Simmons now owns 12% of Armstrong's stock. (For multiple debit/credit entries, list amounts from largest to smallest eg 10, 5, 3, 2.) Description Debit Credit $ $ $