Quan Corp. manufactures construction equipment. Joumalize the entries to record the following selected equity investment transactions completed by Quan during a recent year using the fair value method. If an amount box does not require an entry, leave it blank.

Feb. $2.$ Purchased for cash $3,100$ shares of Celeste Inci's common stock for $$32$ per share. Celeste Inc. has $80,000$ shares of common stock outstanding.

Mar. $6.$ Received dividends of $$0\mathrm{.}45$ per share on Celeste Inc stock.

June $7.$ Purchased an additional $1,400$ shares of Celeste Inc. stock for $$38.$

July $26.$ Sold $2,500$ shares purchased on February $2$ for $$41$ per share.

Sept. $25.$ Received dividends of $$0\mathrm{.}62$ per share on Celeste Inc stock.

Dec. $31.$ At the end of the accounting period, the fair value of the remaining $2,000$ shares of Celeste Inc stock was $$40$ per share.

Feb. $2$

Mar, $6$

June $7$

July $26$

Sept. $25$