Idle Corporation has been acquiring shares of Fast Track Enterprises at book value for the last several years. Fast Track provided data including the following: Fast Track declares and pays its annual dividend on November 25 each year. Its net book value on January 1, 20X2, was $269, 000. Idle purchased shares of Fast Track on three occasions: Prepare the journal entries to be recorded on Idle's books in 20X5 related to its investment in Fast Track. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)