There are two independent situations of investments in corporations: La Perla Cosmetics, Inc. purchased 10% of 200,000 common shares of Nevins Fashion at a total cost of $13 per share on March 18, 2017. On June 30, Nevins Fashion declared and paid a dividend of $60,000. On December 31, Nevins Fashion reported net income of $122,000 for the current year. As of December 31, the market price of Nevins Fashion was 15 per share. The stock is classified as available-for-sale. Kanza, Inc., gained significant influence over Rogan Corporation by purchasing 40% of Rogan Corporation's 30,000 outstanding common shares at an aggregate cost of $9 per share on January 1, 2017. On June 15, Rogan Corporation, declared and paid a cash dividend of $30,000. As of December 31, Rogan Corporation reported net income of $80,000 for the fiscal year. Prepare and submit all applicable records required for 2017 for (a) La Perla Cosmetics, Inc. and (b) Kanza, Inc