Turner Company purchased 30 % of the outstanding stock of ICA Company for $11.600,000 on January 2, 2018. Turner elects the fair value option to account for the investment. During 2018, ICA earns $910,0000 of income and on December 30 pays a dividend of $660,000. On December 31, 2018, the fair value of Turner's Investment has Increased to $14,700,0o0. Prepare the journal entries in the books of Turner to account for this investment during 2018. Assume that Turner will account for the Investment for a trading security. (If no entry is required for a transaction/event, select "No journeal entry required" in the first account fleld.) View transaction list Journal entry worksheet 1 2 3 Record the investment. Note: Enter debits before credits. General Journal Date Debit Credit January 02, 2018 Record entry Clear entry View general journal Journal entry worksheet 1 2 3 Record the investment revenue realized. Note: Enter debits before credits. General Journal Date Debit Credit December 30, 2018 Record entry Clear entry View general journal co. Journal entry worksheet 1 2 3 Record the fair value adjustment. Note: Enter debits before credits Date General Journal Debit Credit December 31, 2013 Record entry Clear entry View general jounal