Journalizing equity investment transactions; less than $20\%$ ownership

On January $23,15,000$ shares of Aurora Company's common stock are acquired at a price of $$25$ per share. On April $12,$ a $$0\mathrm{.}50-$per$-$share dividend was received on the Aurora Company stock. On June $10,6,000$ shares of the Aurora Company stock were sold for $$31$ per share. At the end of the accounting period $($December $31),$ the fair value of the remaining $9,000$ shares of Aurora Company's stock was $$30$ per share. Aurora Company has $200,000$ shares of common stock outstanding.

Journalize the entries for the purchase of the stock, the receipt of the dividends, the sale of $6,000$ shares, and the change in fair value. If an amount box does not require an entry, leave it blank.