On December 31, 2021, the end of its first year of operations, Carla Vista Associates owned the following securities that are held as long-term investments. Common Stock Shares Cost C Co. 970 $47,530 DCo. 5,390 35,574 E Co. 1,155 24,255 On this date, the total fair value of the securities was equal to its cost. The securities are not held for influence or control over the investees. In 2022, the following transactions occurred. July 1 Received $2.00 per share semiannual cash dividend on D Co. common stock. Aug 1 Sept. 1 Received $0.50 per share cash dividend on C Co. common stock. Oct. 1 Nov. 1 Dec. 15 31 Sold 1,090 shares of D Co. common stock for cash at $8 per share. Sold 280 shares of C Co. common stock for cash at $51 per share. Received $1 per share cash dividend on E Co. common stock. Received $0.50 per share cash dividend on C Co. common stock. Received $2.10 per share semiannual cash dividend on D Co. common stock. At December 31, the fair values per share of the common stocks were C Co. $48, D Co. $6.40, and E Co. $25. These investments should be classified as long-term. (a) Journalize the 2022 transactions. (Record journal entries in the order presented in the problem. 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.) Date Account Titles and Explanation July 1 0 Cash Dividend Revenue Aug. 1 Cash Dividend Revenue Debit