Ayayal Corporation purchased 400 common shares of Sigma Inc. for trading purposes for $14,000 on September 8 and accounted for the investment under ASPE at FV-NI. In December, Sigma declared and paid a cash dividend of $1.75 per share. At year end. December 31, Sigma shares were selling for $35.80 per share. In late January, Ayayal sold the Sigma shares for $35.33 per share. Prepare Ayayai Corporation's journal entry to record the purchase of the investment. (Creditoccount titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter 0 for the amounts) Account Titles and Explanation Debit Credit ptember Date 8 Prepare Ayayai Corporation's Journal entry to record the dividends received. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Account Titles and Explanation Debit Credit December Date 31 Prepare Ayayal Corporation's journal entry to record the fair value adjustment at December 31. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit December 31 Prepare Ayayal Corporation's journal entry to record the January sale of the investment. (Credit account titles are automatically Indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and entero for the amounts.) Date Account Titles and Explanation Debit Credit January 31