Here is Bramble Companys portfolio of long-term available-for-sale securities at December 31, 2016, the end of its first year of operations.

			Cost
1,800	shares of Batone Inc. common stock		$ 96,552
1,400	shares of Mendez Corporation common stock		95,200
800	shares of P. Tillman Corporation preferred stock		35,200

On December 31, the total cost of the portfolio equaled the total fair value. Bramble had the following transactions related to the securities during 2017.

Jan. 20 Sold 1,800 shares of Batone Inc. common stock at $ 56.14 per share. 28 Purchased 380 shares of $ 10 par value common stock of P. Wahl Corporation at $ 78 per share. 30 Received a cash dividend of $ 1.18 per share on Mendez Corporation common stock. Feb. 8 Received cash dividends of $ 0.43 per share on P. Tillman Corporation preferred stock. 18 Sold all 800 shares of P. Tillman preferred stock at $ 37 per share. July 30 Received a cash dividend of $ 1.23 per share on Mendez Corporation common stock. Sept. 6 Purchased an additional 630 shares of the $ 10 par value common stock of P. Wahl Corporation at $ 82 per share. Dec.1 Received a cash dividend of $ 1.70 per share on P. Wahl Corporation common stock.

At December 31, 2017, the fair values of the securities were:

Mendez Corporation common stock

$ 63 per share

P. Wahl Corporation common stock $ 77 per share

Bramble uses separate account titles for each investment, such as Investment in Mendez Corporation Common Stock.

Prepare journal entries to record the transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)

Date Account Titles and Explanation Debit Credit Jan. 20 Jan. 28 Jan, 30 Feb. 8 Feb. 18 July 30 Sept.6 Dec.1