Using the following categories, indicate the effects (direction and amount) of the transactions listed in MD-1. Use 1 for increase and 2 for decrease.

In MD 1
On January 2, 2013, Ubuy.com paid $100,000 to acquire 25 percent (10,000 shares) of the common stock of E-Net Corporation. The accounting period for both companies ends December 31. Give the journal entries for the purchase on January 2, and for each of the following transactions that occurred during 2013:
July 2 E-Net declared and paid a cash dividend of $3 per share.
Dec. 31 E-Net reported net income of $200,000?

Balance Sheet Income Statement Stockholders Transaction Assets Liabilities Equity Revenues Expenses Income Net