Prepare journal entries for the following:

July 22 Purchased 1,500 shares of Hunt Corporation at $21 per share. September 5 Recelved a $2 cash dividend for each share of Hunt Corporation. September 27 Purchased 3,200 shares of HCA at $25 per share. October 3 Sold 1,500 shares of Hunt at $16 per share. October 30 Purchased 1,100 shares of Black \& Decker at $59 per share. December 17 Received a $3 cash dividend for each share of Black & Decker. December 31 fair value of the short-term stock investments is $148,000