Create a scenario for 4 separate transactions that address the following issues as accounting journal entries:

A- Purchase of passive equity security in the 2nd quarter that pays dividends in quarter 3

B- Purchase of Available-for-sale debt security in the 2nd quarter that pays interest in quarter 4,

C- Sale of different passive equity security (other than item A above)

D- Entries to reflect the current year activity of an existing equity method investments, including income(or loss) and cash dividends paid