Roberts Company purchased 30% of the 100,000 shares of common stock of Thomas Corporation, paying $1, 500,000. There was no goodwill or other cost allocation associated with the investment Roberts has significant influence over Thomas. During 2011, Thomas reported income of $300,000 and paid dividends of $100,000. On January 4. 2012. Roberts sold 15,000 shares for $800,000. Prepare the journal entry to record the sale of the shares