Midland Company's investment activities from 2020 to 2021 are recorded below. Its year-end is December 3 Midland Company reports its investments according to ASPE. 1) On January 21, 2020, Midland Company purchased 390 common shares of Tracker Holding on the Toronto Stock Exchange at $15.87 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 Tracker Holding of $2.15 per share. 3) On December 31, 2020, the trading price of Tracker Holding went up to $17.84 per share. 4) On January 28, 2021, Midland Company sold all Tracker Holding shares at $19.76 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 To record acquisition of common shares Aug 30 > To record dividend received Dec 31 . . To record fair value adjustment to shares Jan 28 0 To record sale of common shares