View transaction list View journal entry worksheet No Date General Journal Debit Credit 1 01/01/2017 Investment in Kinman Co. 297,600 Cash 297,600 2 12/31/2017 Dividends receivable 9.600 Investment in Kinman Co. 9,600 3 12/31/2017 Cash 9,600 Dividends receivable 9,600 4 12/31/2017 Equity in Kinman income 17,360 Other comprehensive loss of Kinman 9,160 Investment in Kinman Co. 26,520 5 12/31/2017 Equity in Kinman income 4,330 Investment in Kinman Co. 4.330 6 12/31/2017 Equity in Kinman income 2,088 Investment in Kinman Co. 2,088 7 12/31/2018 Dividends receivable 10,400 References