equity method in accounting for investment Sample Journal Entry - Record The Purchase

Record the purchase: 

• Dr. Investment in acquiring company
• Cr. Cash
• Cr. Bonds Payable (if purchased with bonds)
• Cr. Common Stock (if purchased with stocks)
• Cr. Additional Paid-In-Capital (if purchased with stocks)

Record a dividend:
Record equity-method income/loss:
Record amortization of differential value:
Record another dividend:
Record another equity-method income/loss:
Record another amortization of differential value: