Concord plc had the following investment portfolio at January 1, 2022. Evers Company 990 shares @ 14 each E13,860 Rogers Company 900 shares E18 each 16,200 Chance Company 500 shares E9 each 4,500 Non-trading investments at cost 34.560 Fair value adjustment (7,140) Non-trading investments at fair value E27,420 During 2022. the following transactions took place. 1. On March 1. Rogers Company paid a 2 per share dividend. 2. On April 30, Concord sold 310 shares of Chance Company for 10 per share 3 On May 15, Concord purchased 100 more shares of Evers Co.at 17 per share. At December 31, 2022, the shares had the following price per share values: Evers 18. Rogers 17. and Chance 8. 4. During 2023, the following transactions took place. 5. 6. On February 1. Concord sold the remaining Chance shares for 8 per share. On March 1, Rogers Company paid a 2 per share dividend. On December 21, Evers Company declared a cash dividend of 3 per Share to be paid in the next month At December 31, 2023, the shares had the following price per shares values: Evers E20 and Rogers 19. 7. 8. (a) Prepare journal entries for each of the above transactions. Credit account titles are automatically indented when amount is entered Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts) Debit Credit No. Account Titles and Explanation (1) (2) (3) (4) (5) 5 (6) 7 (8)