Black, Inc. management occasionally invests idle cash in stocks that are not intended to be held long term.
	Management treats these investments as trading securities.
	1/5/2015	Purchased 2,500 shares of Eversilver Corporation common stock, which constitutes less than 10% of the outstanding
		shares of the company, for $54.00 per share cash plus a total broker commission of $200.
	6/15/2015	Received a cash dividend of $1.50 per share.
	12/15/2015	Received a cash dividend of $1.60 per share.
	12/31/2015	The market value of the stock is $60 per share as of year end, and a commission of $200 would apply to sell the shares.
	1/22/2016	Sold 1,000 shares of Eversilver Corporation common stock for $62 per share minus $120 commission.
	Instructions: Prepare Journal entries for the above transactions.
	Date	Account	Debit	Credit