Listen Jones Co. had the following information regarding its investment in Heller Co. common shares during 2021 and 2022. Jones accounts for its investment in Heller using the FAIR-VALUE METHOD. January 6, 2021: Jones purchased 20,000 common shares of Heller Co. for $30 cash per share. July 9, 2021: Jones received a cash dividend of $2 per common share from Heller. December 31, 2021: The year-end market price of Heller common stock is $33 per share. February 5, 2022: Jones sold all 30,000 common shares of Heller for $625,000 cash. The book value of Jones' investment in the common shares of Heller immediately before the sale was $660,000. Identify ALL of the following statements that are TRUE. The journal entry on December 31, 2021 is: Realized Gain Investment $60,000 The journal entry on February 5, 2022 is: $625,000 Cash Realized Loss $60,000 Cash $35,000 Investment $660,000 The journal entry on July 9, 2021 is: $40,000