Grouper Inc. owns shares of Oakwood Corporation that are classified as Groupers fair value through net income (FV-NI) investment portfolio and accounted for using the FV-NI model. At December 31, 2019, the securities were carried in Groupers accounting records at their cost of $859,000, which equalled their fair value. On September 21, 2020, when the securities fair value was $1.3 million, Grouper declared a property dividend that will result in the Oakwood securities being distributed on October 23, 2020, to shareholders of record on October 8, 2020. Prepare all necessary journal entries for the three dates. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)