Diego company had the following transaction relating to investment of stock with significant influence during the year. Preparer the required general journal entries for share transaction:

May $4$ Diego purchased $600$ shares of XYZ Company stock fee for $$72,750.$

July $1$ Diego received a $$2\mathrm{.}50$ per share cash dividend on the XYZ Company stock.

Sept. $15$ Sold $300$ shares of XYZ Company for $$37,050$ in cash.

Dec. $31$ The fair value of the XYZ Company stock $($the only investment that Diego own s$)$ is $$124$ per share. The balance of the Fair value Adjustment $-$ Trading account had a zero balance prior to adjustment.