Please explain the steps or formula on how to get the numbers in the journal entry. The solution is in the second picture. thanks

Financial accounting 2 questioN

\fIf so , the arrangements usu - with & 3 / 28 / 191 Che 12 HW FINANCIAL ACCOUNTING 1!) - Mark to` mallet . On July 1 , 2018 , the Churab Company paid $ 200, 000 in return for a 5% interest ( 10 , 000 shares ) in The UNCY Corporation's common stock . . On December 15 , 2018, UNCY paid all of its stockholders a cash dividend of $2 a share . noentry . On December 31 , 2018 , UNCY'S common stock had a market value of $27 a share . $ On August 31 , 2019 , UNCY distributed alZ-for- 1 stock split of its common stock -#` . On December 31 , 2019, UNCY's common stock had a market value Of $ 12 a share . V * On February 1 , 2020 , Churab sold one-fourth of its shares of UNCY stock for $ 11 a share . ( 25%/ D ) . On December 15 , 2020 , UNCY paid all of its stockholders a cash dividend of $ 1 a share . . On December 31 , 2020 , UNCY's common stock had a market value of $9 a share . Provide all of the journal entries that the Churab Company would make for the investment activity described above. * 10^` \\CK