Quan Corp. manufactures construction equipment.

Feb.	2	Purchased for cash 5,100 shares of Celeste Inc.s common stock for $19 per share plus a $120 brokerage commission. Celeste Inc. has 84,000 shares of common stock outstanding.
Mar.	6	Received dividends of $0.35 per share on Celeste Inc. stock.
June	7	Purchased 2,000 shares of Celeste Inc. stock for $24 per share plus a $130 brokerage commission.
July	26	Sold 6,000 shares of Celeste Inc. stock for $36 per share less a $95 brokerage commission. Quan assumes that the first investments purchased are the first investments sold.
Sept.	25	Received dividends of $0.40 per share on Celeste Inc. stock.
Dec.	31	At the end of the accounting period, the fair value of the remaining 1,100 shares of Celeste Inc. stock was $28,377.

Required:

Journalize the entries to record the above selected equity investment transactions completed by Quan during a recent year using the fair value method. Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered. Round your intermediate calculations to two decimal places. When required, round final answers to the nearest dollar.