On December 31, 2021, the end of its first year of operations, SheridanAssociates owned the following securities that are held as long-term investments.

	Common Stock		Shares		Cost
	C Co.		960		$43,200
	D Co.		5,170		40,843
	E Co.		1,090		21,800

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 960shares of D Co. common stock for cash at $9per share.
	Oct.	1		Sold 290shares of C Co. common stock for cash at $53per 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 $2.30 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. $44, D Co. $7.70, and E Co. $24. These investments should be classified as long-term.

(a)

Journalize the 2022 transactions.

Post to the account Stock Investments.