In January 2012, the management of Stefan Company concludes that it has sufficient cash to permit some short-term investments in debt and stock securities. During the year, the following transactions occurred. Feb. 1 Purchased 600 shares of Superior common stock for $31,800, plus brokerage fees of $600. Mar. 1 Purchased 800 shares of Pawlik common stock for $20,000, plus brokerage fees of $400. Apr. 1 Purchased 50 $1,000, 7% Venice bonds for $50,000, plus $1,000 brokerage fees. Interest is payable semiannually on April 1 and October 1. July 1 Received a cash dividend of $0.60 per share on the Superior common stock. Aug. 1 Sold 200 shares of Superior common stock at $58 per share less brokerage fees of $200. Sept. 1 Received a $1 per share cash dividend on the Pawlik common stock. Oct. 1 Received the semiannual interest on the Venice bonds. Oct. 1 Sold the Venice bonds for $50,000 less $1,000 brokerage fees. At December 31, the fair value of the Superior common stock was $55 per share. The fair value of the Pawlik common stock was $24 per share. Journalize the transactions and post to the accounts Debt Investments and Stock Investments. (Use the T-account form.)