Sheridan, Inc. had the following equity investment portfolio at January $1,2025.$

During $2025,$ the following transactions took place.

On March $1,$ Rogers Company paid a $$2$ per share dividend.

On April $30,$ Sheridan, Inc. sold $310$ shares of Chance Company for $$10$ per share.

On May $15,$ Sheridan, Inc. purchased $110$ more shares of Evers Company stock at $$16$ per share.

At December $31,2025,$ the stocks had the following price per share values: Evers $$17,$ Rogers $$17,$ and Chance $$7.$ During $2026,$ the following transactions took place.

On February $1,$ Sheridan, Inc. sold the remaining Chance shares for $$7$ per share.

On March $1,$ Rogers Company paid a $$2$ per share dividend.

On December $21,$ Evers Company declared a cash dividend of $$3$ per share to be paid in the next month.

At December $31,2026,$ the stocks had the following price per share values: Evers $$19$ and Rogers $$19.$

$($a$)$

Prepare journal entries for each of the above transactions. $($List all debit entries before credit entries. Credit account titles are

automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and

enter $0$ for the amounts.$)$