Current Attempt in Progress Sunland, Inc. had the following equity investment portfolio at January 1, 2025. Evers Company 960 shares @ $16 each $15,360 Rogers Company 910 shares @ $22 each 20,020 Chance Company 500 shares @$9 each 4,500 Equity investments @ cost 39,880 Fair value adjustment (7,870) Equity investments @fair value $32,010 During 2025, the following transactions took place. 1. On March 1, Rogers Company paid a $2 per share dividend. 2. On April 30, Sunland, Inc. sold 310 shares of Chance Company for $11 per share. 3. On May 15, Sunland, Inc. purchased 110 more shares of Evers Company stock at $17 per share. 4. At December 31, 2025. the stocks had the following price per share values: Evers $18, Rogers $21, and Chance $8. During 2026, the following transactions took place. During 2026, the following transactions took place. 5. On February 1, Sunland, Inc. sold the remaining Chance shares for $8 per share. 6. On March 1, Rogers Company paid a $2 per share dividend. 7. On December 21, Evers Company declared a cash dividend of $3 per share to be paid in the next month. 8. At December 31, 2026, the stocks had the following price per share values: Evers $20 and Rogers $23. (a) Prepare journal entries for each of the above transactions. (List all debit entries before credit entries. 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 Debit Date Account Titles and Explanation Debit Cr