A) Warren Buffet wants to invest in Apple. He feels their stock is going to keep going up. So when he saw their price drop, he acquires 100,00 shares on the open market, on January 3rd, at a cost of $142 per share. He doesn't plan to sell the shares in the near future. What is the journal entry to record this?

B) On January 23, 2019, Apple declared a $0.73 dividend per share, to shareholders of record. Prepare the journal entry to record the dividend. On February 8th, 2019, they received the dividend. Prepare the journal entry.

C) On January 30, 2019, Buffet saw that Apple was trading at $165 per share and decided to sell 30,000 shares. What would be the entry to record the sale?

D)By January 31, 2019, Buffet's month end, the Fair Value of Apple shares has increased from $142 to $167 per share. How much has Buffet's portfolio value changed? What is the journal entry to recognize the change in fair value?