Blue Spruce Corporation purchased 400 common shares of Sigma Inc. for trading purposes for $13,600 on September 8 and accounted for the investment under ASPE at FV-NI. In December, Sigma declared and paid a cash dividend of $1.72 per share. At year end, December 31, Sigma shares were selling for $35.90 per share. In late January, Blue Spruce sold the Sigma shares for $34.87 per share. Prepare Blue Spruce Corporation's journal entry to record the purchase of the investment. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date September Account Titles and Explanation Debit Credit 8