$1.$ Ohlson Co$.$ purchases $4,800$ common shares of Freeman Co$.$ at $$16$ cash per share.

$2.$ Ohlson Co$.$ receives a cash dividend of $$1\mathrm{.}25$ per common share from Freeman.

$3.$ Year$-$end market price of Freeman common stock is $$17\mathrm{.}50$ per share.

$4.$ Ohlson Co$.$ sells all $4,800$ common shares of Freeman for $$82,944$ cash.

a$.$ Prepare journal entries to record the four transactions

b$.$ Post the journal entries to their respective T$-$accounts

$$Note: Enter your answers, in transaction order, in the first open field of the appropriate column in each account.