Seamus Industries Inc. buys and sells investments as part of its ongoing cash management. The following investment transactions were completed during the year: Feb. 24 Acquired 600 shares of Tett Co.'s stock for $136 per share plus a $216 brokerage commission. May 16 Acquired 1,500 shares of Issacson Co.'s stock for $46 per share plus a $240 commission. July 14 Sold 200 shares of Tett Co. stock for $151 per share less a $98 brokerage commission. Aug. 12 Sold 500 shares of Issacson Co. stock for $36 per share less a $112 brokerage commission. Oct. 31 Received dividends of $0.32 per share on Tett Co. stock. Dec. 31 At the end of the accounting period, the fair value of the remaining 400 shares of Tett Co.'s stock was $136.56 per share. The fair value of the remaining 1,000 shares of Isaacson Co.'s stock was equal to its cost of $46.16 per share. Journalize the entries for these transactions. In your computations, round per share amounts to two decimal places. When required, round final answers to the nearest dollar. If an amount box does not require an entry, leave it blank. Dec. 31 Valuation Allowance for Equity Investments Unrealized Gain on Equity Investments