Unix Corporation used the equity method to report the following transactions for the years $2017$ and $2018$:

$2017$

Feb. $2$ Purchased $30\%$ of the voting common shares of Enterprise Inc. for $$400,000.$

This is a long$-$term investment giving Unix Corporation significant influence over

the operations of Enterprise Inc.

Oct. $15$ Received $$30,000$ cash dividends on Enterprise $In{c}_a$ common shares.

Dec. $31$ Enterprise Inc. reported total income of $$178,000$ for the year ended

December $31,2017.$

$2018$

Jun. $30$ Enterprise Inc. reported total income of $$35,000$ for the six months

ended June $30,2018.$

$30$ Sold one$-$half of the Enterprise Inc. shares for $$268,000.$

Prepare journal entries to record the above transactions.