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Bellevue Corporation purchased 246,000 of the 8zp,000 common shares of Abacus Ltd. on October 1, 2021, at $2.90 per share. Near the end of the fourth quarter ended on December 29th, Abacus declared dividends on its common shares of $75,000 but the dividend payment date is not until 2022. Abacus also announced that it had net income for the quarter ended December 31, 2021, of $185,000 Record the journal entries that Bellevue would make during the last quarter ended December 31, 2021, under the following assumptions: Bellevue has significant influence over Abacus and uses the equity method to account for this investment. (List all debit entries before credit entries. 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 for the amounts.) Date Account Titles and Explanation Debit Credit Oct. 1 Long-Term Investments 713400 Cash 71: Dec. 29 Dividends Receivable 55500 Investment in Associates 55 Dec 31 No Entry 0 No Entry Bellevue does not have significant influence over Abacus and uses the cost model to account for this investment. (List all debit entries before credit entries. 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 for the amounts.) Date Account Titles and Explanation Debit Credit Investment in Associates ct. 1 713400 Cash 71340 EC. 29 No Entry No Entry c. 31 No Entry 0 No Entry