E17.14 (LO 2) (Equity Investment) Oregon Co. had purchased 200 shares of Washington Co. for $40 each this year (Oregon Co. does not have signifi cant infl uence). Oregon Co. sold 100 shares of Washington Co. stock for $45 each. At year-end, the price per share of the Washington Co. stock had dropped to $35. Instructions Prepare the journal entries for these transactions and any year-end adjustments.