On February 14, 2021, PC Inc. purchased 2,300 common shares of A&A Company at a price of $23 each. On PC Inc.'s year end date of November 30, 2021, the common shares in A&A Company were trading at $22 each. On January 9, 2022, PC Inc. received a dividend of $0.30 per share on its investment in A&A Company. On March 6, 2022, PC Inc. sold its shares in A&A Company at $21 per share. PC Inc. pays a 2% commission on all purchases and sales of securities. PC Inc. uses the fair value through other comprehensive income (FV-OCI) method to account for its investment in A&A Company. Required: Prepare journal entries for PC Inc. for each of the above transactions, including any applicable year end adjusting entries.