13.4 (LO2) Diana Lid had the following transactions pertainmg to share investic 13-32 CHAPTER 13: Investments www Feb. 1 Purchased 600 ordinary shares of Roon (26) for 6.200 July 1 Received cast dividends of Ll per share on Ronn ordinary shares Sept. I Sold 100 ordinary shares of Ronn for 4.300 Dec. Received cash dividends of l per share on Ronn ordinary shares Instructions a. Journalize the transactions 1. Explain how dividend revenue and the gain (loss) on sale should be reported in the income