Martinez, Inc. had the following equity investment portfolio at January 1, 2017.

Evers Company		980 shares @ $14 each		$13,720
Rogers Company		860 shares @ $22 each		18,920
Chance Company		480 shares @ $9 each		4,320
Equity investments @ cost				36,960
Fair value adjustment				(7,840	)
Equity investments @ fair value				$29,120

During 2017, the following transactions took place.

1.		On March 1, Rogers Company paid a $2 per share dividend.
2.		On April 30, Martinez, Inc. sold 310 shares of Chance Company for $11 per share.
3.		On May 15, Martinez, Inc. purchased 90 more shares of Evers Company stock at $15 per share.
4.		At December 31, 2017, the stocks had the following price per share values: Evers $16, Rogers $21, and Chance $8.

During 2018, the following transactions took place.

5.		On February 1, Martinez, Inc. sold the remaining Chance shares for $8 per share.
6.		On March 1, Rogers Company paid a $2 per share dividend.
7.		On December 21, Evers Company declared a cash dividend of $3 per share to be paid in the next month.
8.		At December 31, 2018, the stocks had the following price per share values: Evers $18 and Rogers $23.

Prepare journal entries for each of the above transactions.