Entries for Equity Investments: Less than 20% Ownership

The following equity investment transactions were completed by Vintage Company during a recent year:

Apr.	10.	Purchased 3,800 shares of Delew Companys common stock for a price of $63.75 per share plus a brokerage commission of $950. Delew Company has 255,000 shares of common stock outstanding.
July	8.	Received a quarterly dividend of $0.35 per share on the Delew Company investment.
Sept.	10.	Sold 2,500 shares for a price of $57 per share less a brokerage commission of $530.
Dec.	31.	At the end of the accounting period, the fair value of the remaining 1,300 shares of Delew Companys stock was $63.50 per share.