I I am not sure what these JE should be.

Pronghorn Corp. acquired 5,500 shares of Mandrake Corp. on July 1, 2021 at $8 per share. There is no quoted market price for Mandrake's shares as it is a private company. Pronghorn reports under ASPE and has elected to account for the investment using the cost method. On September 1, Mandrake declared and paid a $0.60 per share dividend and on December 31, Pronghorn sells the shares at $6 per share. Prepare the journal entries to record the above transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit July 1 44,000 Cash 44,000 September 1 V Cash 3,300 Dividend Revenue 3,300 ecember 31 Cash 33,000 11,000 44,000