Raymond Company invests 300 shares by paying $23,400 for ABC Ltd.'s common shares on January 1st, 2017. The management told you that the company has no specific plan or urgent need to sell the shares. ABC pays dividend of $3.25 per share at year-end December 31, 2017. However, ABC Ltd.'s share price is $74.50 at year- end. Requirements Prepare all necessary journal entries for Raymond Company for 2017