Blossom Inc. had the following transactions pertaining to investments in common stock.

Jan.	1		Purchased 1,500 shares of Escalante Corporation common stock (7%) for $91,200 cash.
July	1		Received a cash dividend of $3 per share.
Dec.	1		Sold 300 shares of Escalante Corporation common stock for $19,200 cash.
Dec.	31		Received a cash dividend of $3 per share.

Journalize the transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit