On January $23,10,000$ shares of Tolle Company are acquired at a price of $$30$ per share plus a $$100$ brokerage commission. On April $12,$ a $$0\mathrm{.}50-$per$-$share dividend was received on the Tolle Company stock. On June $10,4,000$ shares of the Tolle Company stock were sold for $$34$ per share less a $$100$ brokerage commission.

Prepare the journal entries for the original purchase, the dividend, and the sale under the cost method. Refer to the Chart of Accounts for exact wording of account titles.