In its first year of operations, DeMarco plc had the following selected transactions in share investments that are considered trading securities. June 1 – Purchased for cash 600 shares of Sanburg for $24.50 per share. July 1 – Purchased for cash 800 shares of Cey plc at $33.75 per share. Sept. 1– Received a $1 per share cash dividend from Cey plc. Nov. 1– Sold 200 shares of Sanburg for cash at $26.25 per share. Dec. 15– Received a $0.50 per share cash dividend on Sanburg shares. At December 31, the fair values per share were Sanburg $25 and Cey $30. Instructions: 1. Journalize the transactions.