Rose Company had no short-term investments prior to year 2017. It had the following transactions involving short-term investments in available-for-sale securities during 2017.

Apr.	16	Purchased 8,000 shares of Gem Co. stock at $25.25 per share plus a $320 brokerage fee.
May	1	Paid $280,000 to buy 3-month U.S. Treasury bills (debt securities): $280,000 principal amount, 5% interest, securities mature on July 31.
July	7	Purchased 4,000 shares of PepsiCo stock at $46.00 per share plus a $290 brokerage fee.
	20	Purchased 2,000 shares of Xerox stock at $15.00 per share plus a $370 brokerage fee.
Aug.	1	Received a check for principal and accrued interest on the U.S. Treasury bills that matured on July 31.
	15	Received an $.85 per share cash dividend on the Gem Co. stock.
	28	Sold 4,000 shares of Gem Co. stock at $32.00 per share less a $410 brokerage fee.
Oct.	1	Received a $1.80 per share cash dividend on the PepsiCo shares.
Dec.	15	Received a $1.00 per share cash dividend on the remaining Gem Co. shares.
	31	Received a $1.15 per share cash dividend on the PepsiCo shares.

1. Prepare journal entries to record the preceding transactions and events