Ayayai Corporation purchased 300 common shares of sigma Inc. for trading purposes for exist9,300 on September 8 and accounted for the investment under ASPE at FV-NI. In December, Sigma declared and paid a cash dividend of exist1.65 per share. At year end, December 31, Sigma shares were selling for exist35.60 per share. In late January, Ayayai sold the sigma shares for exist34.60 per share. Prepare Ayayai corporations journal entry to record the purchase of the investment