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Investor Corporation has the following events for the Years One through Three: Transaction 1: Investor Corp purchases 600 shares of stock in Company A for $60 per share on Dec. 6, Y. 1 Transaction 2: At the end of Year One, Company A shares are selling for $63 each. Transaction 3. On January 31, Year Two, Company A pays a cash dividend of $2 per share. Transaction 4: At the end of Year Two, Company A shares are selling for $59 each. Transaction 5: On January 22, Year Three, Investor sells all of the shares of Company A for $62 each The journal entry for Transaction 4 includes: O a debit to Unrealized Loss on Equity Securities for $2,400 a debit to Realized Loss on Equity Securities for $2,400 a credit to Realized Gain on Equity Securities for $2,400 O a credit to Unrealized Gain on Equity Securities for $2,400