Entries for equity investments: less than 20% ownership Quan Corp. manufactures construction equipment. Journalize the entries to record the following selected equity investment transactions completed by Quan during a cent year using the fair value method. Feb. 2 Purchased for cash 550 shares of Celeste Inc.'s common stock for $65 per rokerage commission. Celeste Inc. has 82,000 shares of common stock outstanding. Mar. Theceived dividen $0.30 per share on Celeste Inc. stock. June Purchased 400 shares of Celeste Inc. stock for $76 per share plus a $200 brokerage commission. July 26 Sold 650 shares of Celeste Inc. stock for $82 per share less a $325 brokerage commission. Quan assumes at the first investments purchased are the first investments sold. Sept. 25 Received dividends of $0.40 per share on Celeste Inc. stock. Dec. 31 At the end of the accounting period, the fair value of the remaining 300 shares of Celeste Inc. stock was $25,450. If an amount box does not require an entry, leave it blank. When required, round final answers to the nearest dollar. Feb. 2 Mar 6 June 7 July 26 Previous NONT investments purchased are the first investments sold. Received dividends of $0.40 per share on Celeste Inc. stock. Sept. 25 Dec. 31 At the end of the accounting period, the fair value of the remaining 300 shares of Celeste Inc. stock was $25,450. If an amount box does not require an entry, leave it blank. When required, round at the nearest dollar. Feb. 2 Mar June 2 July 26 Sept. 25 32 DOM