On January 31, 2021, Juan Inversionista purchased as an investment with short-term speculation intention shares issued by the following companies: 20 Tesla shares at a total cost of $15,000 and 170common Alphabet shares at a total cost of $20,000. On April 30, Tesla paid a cash dividend of $2.00 per share. On September 1, Alphabet paid a cash dividend of $5 per share. As of December 31, 2021, Tesla's fair value per share is $1,050 and Alphabet's is $145. John has negligible influence on both companies.

1. Make the January 31, 2021 entry to record the purchase of investments in Tesla and Alphabet.

2. Make the journal entry to record Tesla's dividend payment on April 30, 2021.

3. Make the journal entry to record Alphabet's dividend payment on September 1, 2021.

4. Make the journal entry to record the change in the value of investments in equity as of December 31, 2021.

5. Juan Inversor is worried about the tweets that Elon Musk spends writing and decides to sell his 20 shares in Tesla at a price of $ 920 per share. Make the journal entry for the sale of the debt investment