[The following information applies to the questions displayed below.] Rowan Company purchases 100 common shares (40\%) of JBI Corporation as a long-term investment for $500,000 cash on January 1. JBI paid $5,000 in total cash dividends on November 1 and reported net income of $100,000 for the year. Rowan made entries to record (1) the purchase of JBI shares, (2) the receipt of its share of JBI dividends, and (3) the December 31 yearend adjustment for its share of JBI net income. Analyze Rowan's entries by showing each entry's effect on the accounting equationspecifically, identify the accounts and amounts (including + or - ) for each