Sheffield, Inc. had the following equity investment portfolio at January 1, 2020. 980 shares @ $16 each 880 shares @ $21 each 490 shares @ $9 each Evers Company Rogers Company Chance Company Equity investments @ cost Fair value adjustment Equity investments @ fair value $15,680 18,480 4,410 38,570 (7,780) $30,790 During 2020, the following transactions took place. 1. On March 1, Rogers Company paid a $2 per share dividend. 2. On April 30, Sheffield, Inc. sold 290 shares of Chance Company for $10 per share. 3. On May 15, Sheffield, Inc. purchased 110 more shares of Evers Company stock at $16 per share. 4. At December 31, 2020, the stocks had the following price per share values: Evers $17, Rogers $20, and Chance $8. During 2021, the following transactions took place. 5. On February 1, Sheffield, Inc. sold the remaining Chance shares for $8 per share. 6. On March 1, Rogers Company paid a $2 per share dividend. 7. On December 21, Evers Company declared a cash dividend of $3 per share to be paid in the next month. 8. At December 31, 2021, the stocks had the following price per share values: Evers $19 and Rogers $22. Prepare journal entries for each of the above transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no