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 Jan 21 Investment in Company Shares Aug 30 Cash To record acquisition of common shares Cash Dividend Revenue To record dividend received Debit Credit Dec 31 Jan 28 Valuation Allowance for Fair Value Adjustment Unrealized Gain on Fair Value Adjustment To record fair value adjustment to shares Cash Valuation Allowance for Fair Value Adjustment Investment in Company Shares Gain on Sale of Investment To record sale of common shares 4 th