Riverbed, Inc. had the following equity investment portfolio at January 1, 2020. Evers Company 950 shares @ $14 each $13,300 Rogers Company 900 shares @ $20 each 18,000 Chance Company 480 shares @ $10 each 4,800 Equity investments@cost 36,100 Fair value adjustment (7,260) Equity investments @fair value $28,840 During 2020, the following transactions took place. 1. On March 1, Rogers Company paid a $2 per share dividend. 2. On April 30, Riverbed, Inc. sold 310 shares of Chance Company for $12 per share. 3. On May 15, Riverbed, Inc. purchased 90 more shares of Evers Company stock at $15 per share. 4. At December 31, 2020, the stocks had the following price per share values: Evers $16, Rogers $19, and Chance $9. During 2021, the following transactions took place. 5. On February 1, Riverbed, Inc. sold the remaining Chance shares for $9 per share. 6. On March 1, Rogers Company paid a $2 per share dividend. 7. 8. On December 21, Evers Company declared a cash dividend of $3 per share to be paid in the next month. At December 31, 2021, the stocks had the following price per share values: Evers $18 and Rogers $21. No. Account Titles and Explanation (1) Debit Credit (2) (3) (4) (5) (5) (6) (7) (8)