=+During 2010, its first year of operations, LandStar Corporation purchased the following securities classified as available-for-sale securities:

Cash Shares Dividends Security Purchased Cost Received Tekniks Inc. 2,800 $78,400 $560 Lakeshore Corp. 1,200 16,800 240

a. Record the purchase of the investments for cash.

b. Record the receipt of the dividends.