DE16-9 BLT Financial, Inc., completed these long-term available-for-sale investment trans- actions during 20X7: 20X7 Jan. 14 Aug. 22 Purchased 300 shares of PepsiCo stock, paying $19.75 per share. BLT intends to hold the investment for the indefinite future. Received a cash dividend of $1.25 per share on the PepsiCo stock. Dec. 31 Adjusted the PepsiCo investment to its current market value of $5,514. 1. Journalize BLT's investment transactions. Explanations are not required. 2. Show how to report the investment and any unrealized gain or loss on BLT's balance sheet at December 31, 20X7.