20 Cheyenne Ltd. is a Canadian publicly-traded business with a December 31 fiscal year end. In order to get a better return on some of its excess cash, Cheyenne purchased 190 common shares of AFS Corporation on July 1, 2020 at a price of $4 per share. On the day of acquisition, Cheyenne elected to account for the investment using the fair-value through other comprehensive income (FV-OCI) without recycling. On August 1, 2020, AFS declared dividends of $1/share, and paid those dividends on August 20, 2020. On December 31, 2020, shares in AFS were trading at $6 per share. On September 15, 2021, Cheyenne sold the shares in AFS for $8 per share. Prepare the journal entries required to record the above transactions on the books of Cheyenne Ltd. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Date Account Titles and Explanation Debit Cred