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 3,700 shares of Delew Companys common stock for a price of $47.5 per share plus a brokerage commission of $1,850. Delew Company has 255,000 shares of common stock outstanding. July 8. Received a quarterly dividend of $0.45 per share on the Delew Company investment. Sept. 10. Sold 2,500 shares for a price of $43 per share less a brokerage commission of $1,040. Dec. 31. At the end of the accounting period, the fair value of the remaining 1,200 shares of Delew Companys stock was $47.50 per share