Kampus Corporation had the following eight investment transactions or events: Jan 1 Purchased Argon Co. bonds for $10,000 cash. [Purchase is considered an investment in available-for-sale (AFS) debt securities.] Jan 3 Purchased 1,200 shares of Elmer, Inc. for $36,000 cash. [Purchase is considered an investment in equity securities (stocks) with insignificant influence.] Mar 31 Received cash dividend of $0.25 per share from Elmer, Inc. Jun 1 Purchased 4,000 shares of Logan, Inc. for $50 per share. These shares represent a 40% ownership in Logan, Inc. Sep 30 Received cash dividend of $5 per share from Logan, Inc. Dec 31 Logan, Inc. reported net income of $200,000 for the year. Dec 31 As of December 31, the Argon Co. bond had a fair (market) value of $12,500. Dec 31 As of December 31, the Elmer, Inc. stock had a fair (market) value of $25 per share. Required: Prepare the journal entries Kampus Corporation should record for these transactions and events. (You do not need to add explanations under each entry.) (22 points possible)