Midland Company's investment activities from 2020 to 2021 are recorded below. Its year-end is December 31. Midland Company reports its investments according to ASPE.

1) On January 21, 2020, Midland Company purchased 390 common shares of Marksmen Holding on the Toronto Stock Exchange at $16.82 per share. This represents a very small percentage of outstanding shares in the company, and Midland Company plans to keep these for more than one year. 2) On August 30, 2020, Midland Company received dividends from Marksmen Holding of $.96 per share. 3) On December 31, 2020, the trading price of Marksmen Holding went up to $18.26 per share. 4) On January 28, 2021, Midland Company sold all Marksmen Holding shares at $19.13 per share. Required Record journal entries for Midland Company's investment activities. Do not enter dollar signs or commas in the input boxes. For transactions that have 2 debits or 2 credits, enter the accounts in alphabetical order. Round all answers to 2 decimal places.

Date	Account Title and Explanation	Debit	Credit
Jan 21	Answer	Answer
	Answer		Answer
	To record acquisition of common shares
Aug 30	Answer	Answer
	Answer		Answer
	To record dividend received
Dec 31	Answer	Answer
	Answer		Answer
	To record fair value adjustment to shares
Jan 28	Answer	Answer
	Answer		Answer
	Answer		Answer
	Answer		Answer
	To record sale of common shares