The following are two independent situations. 1. Ivanhoe Cosmeties acquired 15% of the 255,000 shares of common stock of Nevins Fashion at a total cost of $13 per share on March 18,2022 On June 30, Nevins declared and paid a $69,100 dividend. On December 31, Nevins reported net income of $124,100 for the year. At December 31 , the magket peice of Nevins Fashion was $15 per share. 2. Tamarisk, Inc, obtained significant influence over Rogan Corporation by buying 30\% of Rogan's 21,300 outstanding shares of common stock at a total cost of $8 per share on January 1, 2022. On June 15. Rogan declared and paid a cash dividend of $31,700. On December 31, Rogan reported foet income of $86,300 for the year. Prepare all the necessary journal entries for 2022 for (a) Ivanhoe Cosmetics and (b) Tamarisk, Inc. (List all debit entries before credlt entries. Credit account titles are outomatically indented when amount is entered, Do not indent manually, Record journal entries in the order presented in the problem. If no entry is required, select "No entry' for the account tities and enter Ofor the amounts.)