During the course of your examination of the financial statements of Doppler Corporation for the year ended December 31, 2021, you found a new account, "Investments." Your examination revealed that during 2021, Doppler began a program of investments, and all investment-related transactions were entered in this account. Your analysis of this account for 2021 follows:

	Doppler Corporation Analysis of Investments Account For the Year Ended December 31, 2021	Debit	Credit
Feb 14	Harmon Company Common Stock Purchased 4,000 shares @ 66 per share	$264,000
July 26	Received 400 shares of Harmon Company common stock as a stock dividend (Memo entry in general ledger)
Sept 28	Sold the 400 shares of Harmon Company common stock received July 26 @ 70 share.		$28,000
	Taber Inc., Common Stock
April 30	Purchased 20,000 shares @ $40 per share	$800,000
Oct 28	Received dividend of $1 per share		$20,000

Additional information: 1. The fair value for each security as of the 2021 date of each transaction follow:

Security		Feb. 14		Apr. 30		July 26		Sept. 28		Dec. 31
Harmon Company		$66				$74		$70		$76
Taber Inc.				$40						33
Doppler Corp.		25		28		30		33		35

2. All of the investments of Doppler are nominal in respect to percentage of ownership (5% or less).

1. Prepare any necessary correcting journal entries related to investments in Harmon Company.
2. Prepare any necessary correcting journal entries re lated to investments in Taber Inc.