Metlock Corporation purchased 360 ordinary shares of Sherman Inc. as a trading investment for E10,800. During the year. Sherman paid a cash dividend of E3.50 per share. At year-end, Sherman shares were selling for E32.50 per share. Prepare Metlock's journal entries to record (a) the purchase of the investment, (b) the dividends received, and (c) the fair value adjustment. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter ( for the amounts) No. Account Titles and Explanation Debit Credit