Cullumber Inc. had the following transactions pertaining to investments in common stock.

Jan.	1		Purchased 2,400 shares of Escalante Corporation common stock (5%) for $145,920 cash.
July	1		Received a cash dividend of $3 per share.
Dec.	1		Sold 480 shares of Escalante Corporation common stock for $30,720 cash.
Dec.	31		Received a cash dividend of $3 per share.

Journalize the transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
choose a transaction date Jan. 1July 1Dec. 1Dec. 31	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date Jan. 1July 1Dec. 1Dec. 31	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date Jan. 1July 1Dec. 1Dec. 31	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date Jan. 1July 1Dec. 1Dec. 31	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount