Kramer Corporation had the following long-term investment transactions. Jan 2 Purchased 5,000 shares of Optic, Inc. for $42 per share plus $7,000 in fees and commission. These shares represent a 35% ownership of Optic. Oct 15 Received Optic, Inc. cash dividend of $2 per share. Dec 31 Optic reported a net loss of $66,000 for the year. prepare the journal entries Kramer Corporation should record for these transactions and events