On August 1, 2021, Sweetwater Ltd. purchased 1,000 Datawave Inc. common shares for $44,500 cash with the intention of trading the shares and using the fair value through profit or loss model. Datawave declared a dividend of $1 per common share, which Sweetwater received on December 28,2021. On December 31, 2021, Sweetwater's year end, the shares' fair value was $47,400. (a) Prepare the journal entry to record the purchase of this investment on August 1. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)