Bridgeport Corporation purchased 460 common shares of Ditch Inc. for $12,700 on February 21. Bridgeport paid a 1% commission on the share purchase and, because the shares were not publicly traded, decided to account for them following the cost model. On fune 30, Ditch declared and paid a cash dividend of $1.30 per share. (a) Prepare Bridgeport 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 0 for the omounts, List debit entry before credit entry]) Prepare Bridgeport Corporation's journal entry to record the dividends received. (Credit occount titles are automatically indented When the anount is entered. Do not indent manually, if no entry is required, select "No Entry' for the occount titles and enter of for the amounts. List debit entry before credit entry)