In January 2014, 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 500 shares of Superior common stock for $26,000, plus brokerage fees of $530. Mar. 1 Purchased 650 shares of Pawlik common stock for $15,600, plus brokerage fees of $330. Apr. 1 Purchased 60 $1,200, 7% Venice bonds for $72,000, plus $1,200 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 150 shares of Superior common stock at $65 per share less brokerage fees of $160. 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 $72,000 less $1,200 brokerage fees. At December 31, the fair value of the Superior common stock was $54 per share. The fair value of the Pawlik common stock was $23 per share. Journalize the transactions and post to the accounts Debt Investments and Stock Investments. (Use the T-account form.)