B1-30 Journalizing Equity Investment Transactions; Less than 20% Ownership A- Obj. 2 On January 23, 15,000 shares of Aurora Company'I common stock are acquired at a price of S25 per share. On April 12, a S0.50-per-share dividend was received on the Aurora Company stock. On June 10, 6,000 shares of the Aurora Company stock were sold for $31 per share. At the end of the accounting period (December 31), the fair value of the remaining 9,000 shares of Aurora Company's stock was $30 per share. Aurora Company has 200,000 shares of common stock outstanding. Joumalize the entries for (a) the purchase of the stock, (b) the receipt of the dividends, > (c) the sale of 6,000 shares, and (d) the change in fair value.