BE9-8 FV-NI Abdul Corporation purchased 400 common shares of Sigma Inc. for trading purposes for $13,200 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 $35.50 per share. In late January, Abdul sold the Sigma shares for $34.95 per share. Prepare Abdul Corporation's journal entries to record . (a) the purchase of the investment, . (b) the dividends received, . (c) the fair value adjustment at December 31, and . (d) the January sale of the investment