On January 1, 2018, Bark Company invests $10,000 in Roots, Inc. stock. Roots pay Bark a $400 dividend on August 1, 2018. Bark sells the Roots’s stock on August 31, 2018, for $10,450. Assume the investment is categorized as a short-term equity investment and Bark Company does not have significant influence over Roots, Inc.Requirement:A) Journalize the transactions for Bark’s investment in Roots’s stock.B) What was the net effect of the investment on Bark’s net income for the year ended December 31, 2018?