Bremen Corporation had the following equity investment portfolio at January 1, 2017: Investment Jories Corp. Bountiful Inc. Intention Hold or Trade Trede Quantity 2000 5,000 Cost per share $47.50 $36.00 Fair Value at Dec 31, 2016 $46.00 $37.00 During the month of Dec 2017, the following transactions took place: Dec 1 2017: Bremen sold 2,000 shares of Jones Corp. at $46.80 per share. Dec 3, 2017: Bountiful Inc. paid $0.50 per share dividend Dec 23, 2017: Bremen bought 500 shares of Bountiful at $36 per share. Dec 31, 2017 Bountiful market price per share at $37.50 per share Requirements: Round all answers to 2 decimal places. a) Complete the journal entries for Dec 2017 transactions. Show all calculations for full marks. (9 marks)