Johnson Inc's non-strategic investment portfolio at December 31, 2019, consisted of the following: Ine var value adjustments were recorded on December 31. 2019. Johnson had no other debt and equity investments at December 31, 2019, other than those shown above. During 2020, Johnson engaged in the following transactions: 2020 Jan.17 Sold 800 common shares of Young Inc, for $38, ane. Johnson Inc. planned to hold these shares for less than one year: Mar, 3 Purchased 5,100 common shares of Alien Corp. for $306,000, The shares represent o 305 ournership in Allen Corp. Jane 7 Recelved dividends from Allen Corp. at the rate of $2.60 per share. Aug. 14 Sold the reinaining Young Inc. shares ot $31.60. Nov, 28 Purchased a 58 ownership in Dovis Corp. by acquiring 10,109 coimon shares ot a totel of 569,890 . Jahnson Inc. will sell these shares in six to aine nonths. Dec. 30 sold 10,100 shares of Xavier Corporation for $161,600. Dec. 31 Allen Corp. announced a net profit of $280, 500 for the year. Required: Journalize the above transactions. Journal entry worksheet Record the sale of equity investment. Note: Enter debits before credits. Analysis Component: Assume the Allen Corp, shares were sold on January 16, 2021, for $365,000. Calculate the investment income or loss and select whether it is unrealized/realized