Ownbey Corporation purchased debt investments for $56,000 on January 1, 2017. On July 1, 2017, Ownbey received cash interest of $3,400. Journalize the purchase and the receipt of interest. Assume that no interest has been accrued. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No entry" for the account titles and enter o for the amounts.) Date Account Titles and Explanation Debit Credit On August 1, Shaw Company buys 1,000 shares of Estrada common stock for $38,000 cash. On December 1, Shaw sells the stock investments for $44,400 in cash. Journalize the purchase and sale of the common stock. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No entry" for the account titles and enter o for the amounts.) Date Account Titles and Explanation Debit Credit Noler Company owns 26% of Lauer Company. For the current year, Lauer reports net income of $158,000 and declares and pays a $51,000 cash dividend. Record Noler's equity in Lauer's net income and the receipt of dividends from Lauer. (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 o for the amounts.) Date Account Titles and Explanation Debit Credit Dec. 31 (To record equity in Plano's net income) Dec. 31 (To record dividends received) On January 14, Balcom Corporation purchased 20, 11%, $1,000 Eiger Company bonds for $20,000. On November 30, the company sold 10 of the Eiger Company bonds for $11,600. Prepare journal entries for the purchase and sale of the Eiger Company bonds. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Jan. 14 Nov. 30