Bramble, Inc. had the following equity investment portfolio at January $2,2020.$

Evers Company $970$ shares @ $$15$ each $$14,550$

Rogers Company $900$ shares @ $15$ each $$16,200$

Chance Company $480$ shares @ $$8$ each $$3,840$

Equity Investments @ cost $$34,590$

Fair Value Adjustment $($$$7,220)$

Equity Investments @ Fair Value $$27,370$

During $2020,$ the following transactions took place.

$1.$ On March $1,$ Rogers Company paid a $$2$ per share dividend.

$2.$ On April $30,$ Bramble, Inc. sold $310$ shares of Chance Company for $$10$ per share.

$3.$ On May $15,$ Bramble, Inc. purchased $110$ more shares of Evers Company stock at $$16$ per share.

$4.$ At December $31,2020,$ the stockss had the following price per share values: Evers $$17,$ Rogers $$17,$ and Chance $y$7.$

During $2021,$ the following transactions took place.

$5.$ On February $1,$ Bramble, Inc. sold the remaining Chan ce shares for $$7$ 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 $31,2021,$ the stocks had the following price per share values: Evers $$19$ and Rogers $$19.$

$($a$)$ Prepare journal entries for each of the above transactions.