Castleman Holdings, Inc. had the following available-for-sale investment portfolio at January 1, 2014.

                            

During 2014, the following transactions took place.
  1. On March 1, Rogers Company paid a $2 per share dividend.
  2. On April 30, Castleman Holdings, Inc. sold 300 shares of Chance Company for $11 per share.
  3. On May 15, Castleman Holdings, Inc. purchased 100 more shares of Evers Co. stock at $16 per share.
  4. At December 31, 2014, the stocks had the following price per share values: Evers $17, Rogers $19, and Chance $8.

During 2015, the following transactions took place.
  5. On February 1, Castleman Holdings, Inc. sold the remaining Chance shares for $8 per share.
  6. On March 1, Rogers Company paid a $2 per share dividend.
  7. On December 21, Evers Company declared a cash dividend of $3 per share to be paid in the next month.
  8. At December 31, 2015, the stocks had the following price per share values: Evers $19 and Rogers $21.

Instructions
  (a) Prepare journal entries for each of the above transactions.
  (b) Prepare a partial balance sheet showing the investment-related amounts to be reported at December 31, 2014 and 2015.