Current Attempt in Progress Cheyenne Inc. owns shares of Ayayal Corporation stock. At December 31, 2020, the securities were carried in Cheyenne's accounting records at their cost of $1,045,000, which equals their fair value. On September 21, 2021, when the fair value of the securities was $1,285,000, Cheyenne declared a property dividend whereby the Ayayal securities are to be distributed on October 23, 2021, to stockholders of record on October 8, 2021. Prepare all journal entries necessary on those three dates. (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 O for the amounts.) Date Account Titles and Explanation (To record gain or loss) (To record property dividend) eTextbook and Media Debit Credit