Mercur Corporation had the following long-term investment transactions. < 7 points e Jan2 Purchased 6,000 shares of Opticon Inc. for $45 per share plus $7,515 fess and commission. These shares represent a 35% ownership of Opticon. Spet 20 Opticon declared a $2.50 per share cash dividend to shareholders of record on October 1, payable October 15. < Oct. 15 Received Opticon Inc. cash dividend. < Dec. 31 Opticon reported a net loss of $80,000 for the year. Prepare the journal entries Mercur Corporation should record for these transactions. (7 marks) < Your