Presented below are two independent situations: (a) (b) Cullumber Inc. acquired 10% of the 402,000 shares of common stock of Schuberger Corporation at a total cost of $11 per share on June 17, 2022. On September 3, Schuberger declared and paid a $102,000 dividend. On December 31, Schuberger reported net income of $502,000 for the year. Marigold Corporation obtained significant influence over Hunsaker Company by buying 30% of Hunsaker's 102,000 outstanding shares of common stock at a cost of $16 per share on January 1, 2022. On May 15, Hunsaker declared and paid a cash dividend of $102,000. On December 31, Hunsaker reported net income of $202,000 for the year. Prepare all necessary journal entries for 2022 for (a) Cullumber and (b) Marigold. (List all debit entries before credit entries. If no entry is required, select "No entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record entries in the order presented in the problem.) (a) (b) Date Account Titles and Explanation Debit Credit eTextbook and Media