hello i need help on this question and the second pictures shows the titles that should be put in the entries

On January 3, 2024, Concord Inc. obtained significant influence over the operations of Ing Ltd. by buying 35% of Ing's 24,000 outstanding common shares, at a cost of $8.40 per share. The following events took place in 2024. June 15 Ing declared and paid a cash dividend of $28,800. December 31 Ing reported net income of $93,600 for the year. The fair value of the Ing shares at December 31, 2024, was $9.90 per share. (a) Prepare the journal entries for Concord Inc. for the fiscal year ended December 31, 2024. (Record entries in the order displayed in the problem statement. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.) Cash Dividend Revenue Income from Investment in Associate Investment in Associate Long-term Investments at FVTOCl-Bonds Long-term Investment at FVTOCI-Equity Loss on Sale of FVTPL-Equity No Entry OCl-Gain on Fair Value Adjustment Short-Term Investment-Equity Short-Term Investments at FVTPL-Bonds