On January 2, 2012, Norwin Company purchased 1,000 shares of Oslo Company common stock for $30,000. The stock has a par value of $10 and is part of the total stock outstanding of 20,000 shares of Oslo Company. Norwin Company intends the stock to be available for sale. Total stockholders' equity of Oslo on January 2, 2012 was $600,000. Instructions Prepare necessary journal entries on the books of Norwin Company for the following transactions. If no entry is required, write "none" in the space provided. (Round all calculations to the nearest cent.) a. January 2, 2012: Norwin purchases the shares described above. b. December 31, 2012: Norwin receives a $.75 per share dividend from Oslo, and Oslo announces a net income for 2012 of $250,000 c. December 31, 2012: According to The Wall Street Journal, Oslo common is selling for $27 per share. Oslo's common is Norwin's only available-for-sale security. d. Febuary 15, 2013: Norwin sells 500 of the shares purchased on January 2, 2012 at $32 per share