Journalize the following long-term non-strategic investment transactions of Solomon Brothers Department Stores: a) Purchased 400 shares of Royal Bank of Canada at $40 per share, with the intent of holding the shares for the indefinite future b) Received cash dividend of $0.50 per share on the Royal Bank of Canada investment c) At year-end, adjusted the investment account to current fair value of $35 per share d) Sold the shares for the market price of $30 per share