Jackson Company engaged in the following investment transactions during the current year. Feb. 17 Purchased 440 shares of Medical Company common for $25 per share plus a brokerage commission of $50. These are trading securities. April 1 Bought 24,000 of the 100,000 outstanding shares of Olde Company for $240,000. Goodwill of $74,000 was included in the price. June 25 Received a $1.10 per share dividend on Medical Company stock. June 30 Olde Company reported second-quarter profits of $14,000. Oct. 1 Purchased 1,400 shares of Alpha Company for $16 per share plus a brokerage fee of $340. These shares are classified as securities available for sale. Dec. 31 Medical Co. shares are selling for $30 and Alpha stock is selling for $13. Required: Prepare the appropriate journal entries to record the transactions for the year including year-end adjustments. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)