Sweet, Inc. had the following equity investment portfolio at January 1, 2025. During 2025, the following transactions took place. 1. On March 1, Rogers Company paid a $2 per share dividend. 2. On April 30, Sweet, Inc sold 310 shares of Chance Company for $12 per share. 3. On May 15, Sweet, Inc, purchased 110 more shares of Evers Company stock at \$17 per share. 4. At December 31,2025 , the stocks had the following price per share values: Evers $18, Rogers $18, and Chance $9. During 2026, the following transactions took place. 5. On February 1, Sweet, Inc. sold the remaining Chance shares for $9 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 31,2026 , the stocks had the following price per share values: Evers $20 and Rogers $20. Prepare journal entries for each of the above transactions. (List all debit entries before credit entries. Credit account titles are automatically indented when amo enter 0 for the amounts.) Prepare a partial balance sheet showing the investment-related amounts to be reported at December 31, 2025 and 2026