Entries for equity investments: less than $20\%$ ownership

On February $22,$ Triangle Corporation acquired $5,400$ shares of the $190,000$ outstanding common stock of Jupiter Co$.$ at $$39\mathrm{.}85$ plus commission charges of $$810.$ On June $1,$ a cash dividend of $$0\mathrm{.}70$ per share was received. On November $12,1,800$ shares were sold at $$48$ less commission charges of $$216.$ At the end of the accounting period on December $31,$ the fair value of the remaining $3,600$ shares of Jupiter Company$$s stock was $$40\mathrm{.}50$ per share.

In your computations, round per share amounts to two decimal places. When required, round final answers to the nearest dollar.