Mar. 3 May 15 Purchased 1,000 shares at $13 per share of JJ Software common stock as a long- term equity investment, representing 3% ownership, no significant influence. Received a cash dividend of $0.43 per share on the JJ investment. Dec. 15 Received a cash dividend of $90,000 from Ester investment. Dec. 31 Received Ester's annual report showing $120,000 of net income. Dec. 31 Received JJ's annual report showing $600,000 of net income for the year. Dec. 31 Dec. 31 Ester's stock fair value at year-end was $808,000. JJ's common stock fair value at year-end was $14 per share. The beginning balance sheet of Page Source Co. included an $850,000 investment in Ester stock (40% ownership, Page has significant influence over Ester). During the year, Page Source completed the following investment transactions: (Click the icon to view the transactions.) Read the requirements. Requirement 1. Journalize the transactions for the year of Page Source. (Record debits first, then credits. Select the explanation on the last line of the journal entry table. If no entry is required, selest "No entry required" on the first line of the Accounts and Explanation column and leave the remaining cells blank.) Mar. 3: Purchased 1,000 shares at $13 per share of JJ Software common stock as a long-term equity investment, representing 3% ownership, no significant influence. Date Mar. 3 Accounts and Explanation May 15: Received a cash dividend of $0.43 per share on the JJ investment. Debit Credit May 15: Received a cash dividend of $0.43 per share on the JJ investment. Accounts and Explanation Date May 15 Dec. 15: Received a cash dividend of $90,000 from Ester investment. Date Dec. 15 Accounts and Explanation Debit Credit Debit Credit Dec. 31: Received Ester's annual report showing $120,000 of net income. Date Dec. 31 Accounts and Explanation Dec. 31: Received JJ's annual report showing $600,000 of net income for the year.. Date Dec. 31 Accounts and Explanation Debit Credit Debit Credit Dec. 31: Ester's stock fair value at year-end was $808,000. Date Dec. 31 Accounts and Explanation Debit Credit Dec. 31: JJ's common stock fair value at year-end was $14 per share. Date Dec. 31 Accounts and Explanation Debit Credit Requirement 2. Post transactions to T-accounts to determine the December 31, 2024, balances related to the investment and investment income accounts. (Select the missing investment acqount.) Equity Investments-Ester Equity Investments Fair Value Adjustment-Equity Investments Revenue from Investments Dividend Revenue Fair Value Adjustment-Equity Investments Requirement 3. Prepare Page Source's partial balance sheet at December 31, 2024, from your answers in Requirement 2. (If a box is not used in the partial balance sheet, leave the box empty; do not select a label or enter a zero.) Page Source, Co. Balance Sheet (Partial) December 31, 2024 Assets Current Assets: Current Assets: Long-term Assets: December 31, 2024 Assets Stockholders' Equity Accumulated Other Comprehensive Income: Requirement 4. Where is the unrealized holding gain or loss associated with the JJ stock reported? The unrealized holding gain or loss associated with the Lili stock is included on the income statement in the