please give me explanation of 10/5 and 12/31 journal entries.

a 2. In June 2018, Barwick Company had excess cash that would not be needed until March 1, 2019. Management decided to invest the money in a short-term investment in FVTPL a financial assets. Barwick owned no investment financial assets before June 2018. The following transactions relate to these investments: June 20 Purchase 10,000 shares of Chula Corporation stock. The price paid was $104,500. September 2 Received a cash dividend of $1.20 per share on Chula stock. October 5 Sold 4,000 shares of Chula stock at $10.00 per share. Paid a selling commission of $400. December 31 The market price of Chula stock was $11.00. Give the journal entries necessary to account for the investment in Chula Corporation during 2018. 6/20 Dr. FVTPL Financial Asset - Chula 104,500 Cr. Cash 104,500 9/2 Dr. Cash 12,000 Cr. Dividend Revenue 12,000 10/5 Dr. Cash 39,600 Loss for FVTPL Financial Asset Chula 2,200 Cr. FVTPL Financial Asset Chula 41,800 12/31 Dr. FVTPL Financial Asset Chula 3,300 Cr. Gain for FVTPL Financial Asset - Chula 3,300 (6000*0.55=3,300)