Entries for Stock Investments, Dividends, and Sale of Stock

Seamus Industries Inc. buys and sells investments as part of its ongoing cash management. The following investment transactions were completed during the year:

Feb. 24	Acquired 300 shares of Tett Co.'s stock for $119 per share plus a $105 brokerage commission.
May 16	Acquired 2,100 shares of Issacson Co.'s stock for $45 per share plus a $252 commission.
July 14	Sold 100 shares of Tett Co. stock for $132 per share less a $86 brokerage commission.
Aug. 12	Sold 800 shares of Issacson Co. stock for $36 per share less a $112 brokerage commission.
Oct. 31	Received dividends of $0.38 per share on Tett Co. stock.
Dec. 31	At the end of the accounting period, the fair value of the remaining 200 shares of Tett Co.'s stock was $119.55 per share. The fair value of the remaining 1,300 shares of Isaacson Co.'s stock was equal to its cost of $45.12 per share.

Journalize the entries for these transactions. In your computations, round per share amounts to two decimal places. When required, round final answers to the nearest dollar. If an amount box does not require an entry, leave it blank.

Feb. 24	CashDividends ReceivableDividend RevenueInvestments-Tett Co. StockNotes Receivable	- Select -	- Select -
	CashDividends ReceivableDividend RevenueInvestments-Tett Co. StockNotes Receivable	- Select -	- Select -
May 16	CashDividends ReceivableDividend RevenueInvestments-Issacson Co. StockNotes Receivable	- Select -	- Select -
	CashDividends ReceivableDividend RevenueInvestments-Issacson Co. StockNotes Receivable	- Select -	- Select -
July 14	CashDividends ReceivableDividend RevenueInvestments-Tett Co. StockNotes Receivable	- Select -	- Select -
	CashDividends ReceivableDividend RevenueGain on Sale of InvestmentsNotes Receivable	- Select -	- Select -
	CashDividends ReceivableDividend RevenueInvestments-Tett Co. StockLoss on Sale of Investments	- Select -	- Select -
Aug. 12	CashDividends ReceivableDividend RevenueGain on Sale of InvestmentsInvestments-Issacson Co. Stock	- Select -	- Select -
	Cash DividendDividend ReceivableGain on Sale of InvestmentsInvestments-Issacson Co. StockLoss on Sale of InvestmentsNotes Receivable	- Select -	- Select -
	CashDividends ReceivableInvestments-Issacson Co. StockInvestments-Tett Co. StockNotes Receivable	- Select -	- Select -
Oct. 31	CashDividends ReceivableDividend RevenueInvestments-Issacson Co. StockInvestments-Tett Co. Stock	- Select -	- Select -
	CashDividends ReceivableDividend RevenueInvestments-Issacson Co. StockInvestments-Tett Co. Stock	- Select -	- Select -
Dec. 31	CashDividends ReceivableUnrealized Gain on Equity InvestmentsUnrealized Loss on Equity InvestmentsValuation Allowance for Equity Investments	- Select -	- Select -
	CashDividends ReceivableUnrealized Gain on Equity InvestmentsUnrealized Loss on Equity InvestmentsValuation Allowance for Equity Investments	- Select -	- Select -