Time Inc. purchased 15,000 of the common shares of Rock Inc. on January 1, Year 2 for $450,000. Rock had 100,000 common shares outstanding. During Year 2, Rock had income of $200,000 and paid dividends of $80,000. On December 31, Year 2 the selling price of Rock's shares was $28 per share. Time purchased additional 20,000 shares of the common shares of Rock on June 1, Year 3 for $620,000. During Year 3, Rock had income of $240,000 earned evenly over the year. On December 31, Rock declared dividends of $100,000. On December 31, Year 3 the selling price of Rock's shares was $26.50 per share. January 2, Year 4, Rock's shares price fell to $26.00 per share and the decline is considered permanent. Required: Prepare the journal entries for Years 2, 3 and January 2, Year 4. Write out ALL account names