On January 1 of Year 1, Burton Company purchased 2,000 shares of the 8,000 outstanding shares of Company A for a total of $54,000. The purchase price was equal to 25% of the book value of Company A's equity. Company A's net income in Year 1 was $40,000; net income in Year 2 was $50,000. Dividends per share paid by Company A were $1.60 in Year 1 and $2.00 in Year 2. Make all journal entries necessary on Burton's book to record its investment in Company A in Year 1 and Year 2?