Spring Ltd. had the following transactions pertaining to investments in ordinary shares. The investment is classified as trading. Jan. 1 Purchased 2,500 ordinary shares of Angeltide Limited (5%) for 142,100. July 1 Received a cash dividend of 2.80 per share. Dec. 1 Sold 500 ordinary shares of Angeltide Limited for 31,200. Dec. 31 Received a cash dividend of 2.90 per share. The market value of Angeltide shares was 54.5 per share Instructions Journalize the transactions