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 800 shares of Tett Co.'s stock for $147 per share plus a $160 brokerage commission. May 16 Acquired 1,900 shares of Issacson Co.'s stock for $36 per share plus a $95 commission. July 14 Sold 300 shares of Tett Co. stock for $163 per share less a $106 brokerage commission. Aug. 12 Sold 700 shares of Issacson Co. stock for $28 per share less a $87 brokerage commission. Oct. 31 Received dividends of $0.26 per share on Tett Co. stock. Dec. 31 At the end of the accounting period, the fair value of the remaining 500 shares of Tett Co.'s stock was $147.40 per share. The fair value of the remaining 1,200 shares of Isaacson Co.'s stock was equal to its cost of $36.05 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.