Rios Financial Co. is a regional insurance company that began operations on January 1, Year 1. The following transactions relate to trading securities acquired by Rios Financial Co., which has a fiscal year ending on December 31:

Record these transactions on page 10:

Year 1
Feb.	1.	Purchased 7,400 shares of Caldwell Inc. as a trading security at $38 per share plus a brokerage commission of $740.
May	1.	Purchased 1,700 shares of Holland Inc. as a trading security at $55 plus a brokerage commission of $187.
July	1.	Sold 3,850 shares of Caldwell Inc. for $36 per share less a $105 brokerage commission.
	31.	Received an annual dividend of $0.25 per share on Caldwell Inc. stock.
Dec.	31.	The portfolio of trading securities was adjusted to fair values of $36 and $54 per share for Caldwell Inc. and Holland Inc., respectively.

Help me with adjusting entries for year 1