Skysong, Inc. had the following equity investment portfolio at January 1, 2020.

Evers Company		1,030 shares @ $14 each		$14,420
Rogers Company		890 shares @ $22 each		19,580
Chance Company		500 shares @ $9 each		4,500
Equity investments @ cost				38,500
Fair value adjustment				(7,810	)
Equity investments @ fair value				$30,690

During 2020, the following transactions took place.

1.		On March 1, Rogers Company paid a $2 per share dividend.
2.		On April 30, Skysong, Inc. sold 320 shares of Chance Company for $11 per share.
3.		On May 15, Skysong, Inc. purchased 90 more shares of Evers Company stock at $15 per share.
4.		At December 31, 2020, the stocks had the following price per share values: Evers $16, Rogers $21, and Chance $8.

During 2021, the following transactions took place.

5.		On February 1, Skysong, 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 $18 and Rogers $23.

(a)

Prepare journal entries for each of the above transactions.