E8-23A. (Learning Objective 2: Record transactions for available-for-sale securities) Journalize the following long-term, available-for-sale security transactions of Isley Department Stores: a. Purchased 400 shares of Howell Fine Foods common stock at $35 per share, with the intent of holding the stock for the indefinite future. b. Received a cash dividend of $1.60 per share on the Howell Fine Foods investment. c. At year-end, adjusted the investment account to fair value of $42 per share. d. Sold the Howell Fine Foods stock for the price of $25 per share.