Roth Corporation Used the Equity Method to Report the Following $40 \%$

Roth Corporation used the equity method to report the following transactions for the years 2017 and 2018:
2017
Feb. 2 Purchased $40 \%$ of the voting common shares of Dunn Enterprises Inc. for $\$ 500,000$ . This is a long-term investment giving Roth Corporation significant influence over the operations of Dunn Enterprises Inc. $\text { Oct. } 15 \text { Received } \$ 20,000 \text { cash dividends on Dunn Enterprises Inc. common shares. }$ Dec. 31 Dunn Enterprises Inc, reported total income of $\$ 190,000$ for the year ended December 31,2017 2018
Jun. 30 Dunn Enterprises Inc, reported total income of $\$ 40,000$ for the six months ended Iune 30, 2018 $30 \text { Sold one-half of the Dunn Enterprises Inc. shares for } \$ 275,000$ Prepare journal entries to record the above transactions.