The following available-for-sale investment-related transactions were completed by Lance Inc. in 2015. Lance Inc. includes brokerage fees as part of the cost of investments.
Jan. 12. Purchased 1,800 shares of Baxter Ltd. for a price of $56.50 per share plus a brokerage commission of $90.
Apr. 10. Received a quarterly dividend of $0.25 per share on the Baxter Ltd. investment.
Jun. 3. Sold 1,200 shares for a price of $46 per share less a brokerage commission of $65.
Journalize the entries for these transactions