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The following are two independent situations. Situation 1 Grouper Cosmetics acquired 10% of the 189.000 shares of common stock of Martinez Fashion at a total cost of $ 12 per share on March 18, 2020. On June 30, Martinez declared and paid $ 77,300 cash dividend to all stockholders. On December 31, Martinez reported net income of $ 122,300 for the year. At December 31, the market price of Martinez Fashion was $ 13 per share. Situation 2 Monty, Inc. obtained significant influence over Seles Corporation by buying 30% of Seles's 32,100 outstanding shares of common stock at a total cost of $ 9 per share on January 1, 2020. On June 15, Seles declared and paid cash dividends of $ 32,700 to all stockholders. On December 31, Seles reported a net income of $ 78,800 for the year. Prepare all necessary journal entries in 2020 for both situations. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Debit Credit Date Account Titles and Explanation Situation 1: Grouper Cosmetics 86670 Mar. 18.2020 Equity Investments 866 Cash 7730 June 30, 2020 Cash Dividend Revenue ARD B MacBook Air DD O 00 590 111 Situation 2 Monty, Inc. obtained significant influence over Seles Corporation by buying 30% of Seles's 32,100 outstanding shares of common stock at a total cost of $ 9 per share on January 1, 2020. On June 15, Seles declared and paid cash dividends of $ 32,700 to all stockholders. On December 31, Seles reported a net income of $ 78,800 for the year. Prepare all necessary journal entries in 2020 for both situations. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts.) Debit Credit Date Account Titles and Explanation Situation 1: Grouper Cosmetics 86670 Mar. 18.2020 Equity Investments 866 Cash 7730 June 30, 2020 Cash Dividend Revenue 189000 Dec.31.2020 Fair Value Adjustment 1890 Unrealized Holding Gainor Loss -Income Situation 2: Monty, Inc 30020 Jan 1, 2020 Equity Investments MacBook Air DI 00 VO 19 FB