Turner Corporation purchased 30 % of ICA Company Common shares for $15,000,000 in 2020. In 2023, ICA had earnings of $600,000 and declared dividends of $40,000 for payment to its shareholders. Required: a. Record the investment in ICA Corporation shares by Turner Company. b. Record the share of Turner's ownership interest in its books. C. Record the share of Turner's dividends in its books.