Wiley Coyote Inc acquired 40% of the 60.000 outstanding shares of common stock of RoadRunner Inc. at a total cost of $10 per share on July 18, 2022. On August 30, Roadtunner declared and paid a $45,000 dividend. On December 31, Willey Coyote Inc. reported net income of $244,000 for the year. What are the journal entries for Wiley Coyote Inc on July 18 and on August 30 and un December 312