These are two independent situations:

1.	BlossomCosmetics acquired 13% of the 315,700shares of common stock of Elite Fashion at a total cost of $14 per share on March 18, 2022. On June 30, Elite declared and paid a $76,000dividend. On December 31, Elite reported net income of $222,830for the year. At December 31, the market price of Elite Fashion was $17 per share.
2.	Pina Inc. obtained significant influence over Kasey Corporation by buying 25% of Kaseys 30,100outstanding shares of common stock at a total cost of $11 per share on January 1, 2022. On June 15, Kasey declared and paid a cash dividend of $35,400. On December 31, Kasey reported a net income of $119,900for the year.

Prepare all the necessary journal entries for 2022 for BlossomCosmetics. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)

Date	Account Titles and Explanation	Debit	Credit
choose a transaction date

	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date

	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date

	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount