Bonita, Inc. had the following equity investment portfolio at January 1, 2017.

Evers Company		960 shares @ $14 each		$13,440
Rogers Company		880 shares @ $20 each		17,600
Chance Company		520 shares @ $10 each		5,200
Equity investments @ cost				36,240
Fair value adjustment				(7,300	)
Equity investments @ fair value				$28,940

During 2017, the following transactions took place.

1.		On March 1, Rogers Company paid a $2 per share dividend.
2.		On April 30, Bonita, Inc. sold 320 shares of Chance Company for $11 per share.
3.		On May 15, Bonita, Inc. purchased 100 more shares of Evers Company stock at $17 per share.
4.		At December 31, 2017, the stocks had the following price per share values: Evers $18, Rogers $19, and Chance $9.

During 2018, the following transactions took place.

5.		On February 1, Bonita, Inc. sold the remaining Chance shares for $9 per share.
6.		On March 1, Rogers Company paid a $2 per share dividend.
7.		On December 21, Evers Company declared a cash dividend of $3 per share to be paid in the next month.
8.		At December 31, 2018, the stocks had the following price per share values: Evers $20 and Rogers $21.

Prepare journal entries for each of the above transactions.