oronado, Inc. had the following equity investment portfolio at January 1, 2017.

Evers Company		1,000 shares @ $15 each		$15,000
Rogers Company		910 shares @ $21 each		19,110
Chance Company		480 shares @ $9 each		4,320
Equity investments @ cost				38,430
Fair value adjustment				(7,350	)
Equity investments @ fair value				$31,080

During 2017, the following transactions took place.

1.		On March 1, Rogers Company paid a $2 per share dividend.
2.		On April 30, Coronado, Inc. sold 300 shares of Chance Company for $12 per share.
3.		On May 15, Coronado, Inc. purchased 110 more shares of Evers Company stock at $16 per share.
4.		At December 31, 2017, the stocks had the following price per share values: Evers $17, Rogers $20, and Chance $8.

During 2018, the following transactions took place.

5.

On February 1, Coronado, Inc. sold the remaining Chance shares for $8 per share.

6.

On March 1, Rogers Company paid a $2 per share dividend.

7.

On December 21, Evers Company declared a cash dividend of $3 per share to be paid in the next month.

8.

8. At December 31, 2018, the stocks had the following price per share values: Evers $19 and Rogers $22.

Prepare journal entries for each of the above transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Prepare a partial balance sheet showing the investment-related amounts to be reported at December 31, 2017 and 2018.