Equity Investments: Less than 20% Ownership. Instructions Chart of Accounts Journal Instructions On January 23, 16,000 shares of Aurora Company's common stock are acquired at a price of $23 per share plus a $165 brokerage commission. On April 12, a $0.40-per-share dividend was received on the Aurora Company stock. On June 10, 6,800 shares of the Aurora Company stock were sold for $31 per share less a $110 brokerage commission. At the end of the accounting period on December 31, the fair value of the remaining 9,200 shares of Aurora Company's stock was $30 per share. Aurora Company has 220,000 shares of common stock outstanding. Required: Journalize the entries for the original purchase, dividend, sale, and change in fair value under the fair value method. Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered. When required, round your answers to the nearest dollar.