On November 1, 2021, Technique Company purchased 200 shares of UCB Company common stock for $6,000. The stock has a par value of $10 and is part of the total capitalization outstanding of 20,000 shares of UCB Company. Technique Company considers the stock as an available for sale investment. Prepare the necessary Journal entries in accordance with generally accepted accounting principles on the books of Technique for the following transactions. If no entry is required, write NONE in the space provided. November 1, 2021: Technique purchases the UCB shares mentioned above. December 31, 2021: The market value of the UCB stock is $40 per share. The unadjusted balance in the "Allowance for FairValue" account is a $1,500 debit balance. N January 5, 2022: Technique receives from UCB a $3 per share cash dividend January 31, 2022: Technique sells 150 shares of the UCB stock for $35 per share