On December 31, 2021, the end of its first year of operations, Blossom Associates owned the following securities that are held as long-term investments. Common Stock Shares Cost C Co. 1,010 $43,430 D Co. 4,640 35,264 E CO. 1,104 22,080 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 Received $0.50 per share cash dividend on C Co.common stock. Sept. 1 Sold 930 shares of D Co. common stock for cash at $9 per share. Oct. 1 Sold 272 shares of C Co. common stock for cash at $48 per share. Nov. 1 Received $1 per share cash dividend on E Co.common stock. Dec. 15 Received $0.50 per share cash dividend on C Co. common stock. 31 Received $2.10 per share semiannual cash dividend on D Co. common stock. 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 O for the amounts.) Date Account Titles and Explanation Debit Credit July 1 Cash 9280 Dividend Revenue 9280 Aug. 1 Cash 505 Dividend Revenue 505 Sept. 1 Cash 8370 Stock Investments 7272 Gain on Sale of Stock Investments 1098 Oct. 1 Cash 14416 Stock Investments 13056 Gain on Sale of Stock Investments 1360 Nov. 1 Cash 1104 Dividend Revenue 1104 Dec. 15 > Cash Dividend Revenue Dec. 31 Cash Dividend Revenue Post to the account Stock Investments. Stock Investments Jan. 1 Balance Sept. 1 Oct. 1 Dec. 31 Balance