Entries for equity investments: less than 20% ownership On February 22, Triangle Corporation acquired 5,700 shares of the 200,000 outstanding common stock of Jupiter Co. at $31.80 plus commission charges of $1,140. On June 1, a cash dividend of $0.95 per share was received. On November 12, 1,900 shares were sold at $38 less commission charges of $228. At the end of the accounting period on December 31, the fair value of the remaining 3,800 shares of Jupiter Company's stock was $32.50 per share. In your computations, round per share amounts to two decimal places. When required, round final answers to the nearest dollar. a. Using the cost method, journalize the entry for the purchase of stock. If an amount box does not require an entry, leave it blank. Feb. 22 b. Using the cost method, journalize the entry for the receipt of dividends. If an amount box does not require an entry, leave it blank. June 1 c. Using the cost method, journalize the entry for the sale of 1,900 shares. If an amount box does not require an entry, leave it blank. Nov. 12 d. Using the cost method, journalize the entry for the change in fair value. If an amount box does not require an entry, leave it blank. Dec. 31