Manson Corp. acquired 10,000 shares of Digicex Corp. on July 1, 2020 at $ 15 per share. There is no quoted market price for Digicex shares as it is a private company. Manson reports under ASPE and has elected to account for the investment using the cost method. On September 1, Digicex declared and paid a $ 0.75 per share dividend and on December 31, Manson sells the shares at $ 12 per share. Instructions Prepare the journal entries to record the above transactions