3 As of December 31, 2021, OCB Company owned the following short-term investments in capital stock of OLS Corporation: 780 shares: cost, $21.5 per share; market value, $22.1 per share. Total Cost $16,770 Total Current Market Value $17,238 In 2022, OCB Company had the following two transactions: January 5 Received a $0.1 per share dividend on its shares of OLS Corporation. March 29 Instructions: Sold for cash 450 shares of its OLS Corporation stock for $22.2 per share, less a brokerage commission of $30. a. Prepare the mark-to-market adjusting entry (in general journal form) required at December 31, 2021. b. Prepare the journal entries to record the transactions on January 5 and March 29, 2022. 2 9960