We acquired 20,000 shares of Acme Co. on 8/1/20 for $500,000. Acme had 100,000 shares outstanding. Acme Co. declared and paid $50,000 in dividends on 11/31/20. Net Income for 2020 was $150,000. On 12/31/20 the shares have a value of $30 per share. During 2021 there was a net loss of $50,000, and no dividends were paid. On 12/31/21 the value of the shares is $27 per share. Prepare the journal entries for 2020 and 2021 as if the ownership allows us to exercise little influence and if it allows us to exercise significant/controlling influence over Acme Co.