III. 18 points On January 15, 2014, X-On Corporation purchased 10,000 shares of X-Off Company's common stock at $32 per share plus commission of $2,000. REQUIRED: Prepare the journal entries to record the following: (a) The purchase of the X-Off stock. Dr. Cr. (b) On July 20, 2014 X-On sold 3.000 shares of X-Off stock at a market price of $30 per share less brokerage commissions, taxes and fees of $3,000. Dr. Cr. (c) The year-end value of the X-Off stock is $29 per share. Dr. Cr