b. Investments are classified as available-for sale (for same four transactions from a). (i) prepare journal entries to record the four transactions,

(1)Ohlson Co. purchases 5,200 common shares of Freeman Co. at $16 cash per share.(2)Ohlson Co. receives a cash dividend of $1.25 per common share from Freeman.(3)Year-end market price of Freeman common stock is $17.5 per share.(4)Ohlson Co. sells all 5,200 common shares of Freeman for $86,600 cash. (i) prepare journal entries to record the four transactions,