Sweet Corporation owns shares of Klank Ltd that are classified as part of Sweets trading portfolio and accounted for using the fair value through net income model. At June 30, 2018, the securities were carried in Sweets accounting records at their cost of $800,000, which equaled their fair value. On October 1, 2018, when the securities fair value was $916,000, Sweet declared property dividends that will result in Klanks securities being distributed on November 15, 2018 to the shareholders of record on November 1, 2018. Prepare the journal entries for all three dates