Prepare general journal entries for the following transactions involving short-term securities (assume no investments were held prior to the following transactions): (a) Feb 16: Purchased 700 Flay Corp shares at $45 per share. Commission was $40. (b) Feb 26: Purchased 300 Laurier Corp shares at $32 per share, no commission. (c) Mar 2: Received a $5 per share dividend on the Flay Corp shares. (d) Mar 28: Sold 150 shares of Flay Corp at $55 per share. (e) April 20: Sold 250 shares of Laurier Corp at $20 per share. (f) April 30: End of the quarter. The company is preparing quarterly statements. Fair values for securities are as follows: Flay Corp $47 per share, and Laurier Corp $21 per share