On January 1, Year 1, Sumace Corporation purchased						4,500	shares of Zotware
shares of Zotware Corp. as a long-term investment for a total of							$205,000	The
4,500	shares represented		40%	of the outstanding shares of Zotware which
gave Sumace significant influence over Zotware's operations and management.
The following transactions occurred in the remainder of year 1.
Feb. 1	Sold	1,000	shares of Zotware for			$29.50	per share
Oct. 1	Zotware declared an		$0.65	per share cash dividend to shareholders
	of record on October 15, payable on November 1
Nov. 1	Received Zotware cash dividend
Dec 31	At the end of Year 1, Zotware reported a profit of					$84,000	for the year
Required:
Record the transactions for Year 1 assuming that there was no change in the number
of outstanding shares of Zotware.