Nosker Inc. had the following transactions pertaining to investments in common stock. Jan. 1 Purchased 2,500 shares of Escalante Corporation common stock (5%) for $152,000 cash. July 1 Received a cash dividend of $3 per share. Dec. 1 Sold 500 shares of Escalante Corporation common stock for $32,000 cash. Dec. 31 Received a cash dividend of $3 per share. Instructions Journalize the transactions