1) Green Services invests its excess cash in Creative Technologies and acquires 1,300 shares for $22.50. Green Services owns less than 1% of Creative's voting stock and plans to hold the stock for two years. Journalize the transaction?

2) Aurum Services acquired 100,000 shares of Gamma Metals on January 1, 2018. Gamma declares a cash dividend of $0.25 per share on February 15, 2018 and pays the cash dividend on March 2, 2018. With the current investment, Aurum Services holds 8% of Gamma. Journalize the dividend payment made on March 2, 2018.

3) Glitter Services pays $700,000 for 100,000 shares to acquire 30% of voting stock of Grey Investments on January 5, 2018. Grey Investments declares and pays a cash dividend of $1.4 per share on June 14, 2018. Journalize the dividend payment made on June 14, 2018?