Prepare general journal entries (no explanations required) to record the following transactions for The Chocolate Factory in its first year of operations. Management intends to actively trade this investments. May 4 Purchased 600 shares of Utah Power Company at $113 per share and paid an $820 brokerage fee. July 1 Received a $2.50 per share cash dividend on the Utah Power Company common shares purchased on May 4 Sept 15 Sold 300 shares of Utah Power Company for $120 per share and incurred a $450 brokerage fee. Dec 31 The fair value of the Utah Power Company shares equaled $35,100.