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

Evers Company		990 shares @ $14 each		$13,860
Rogers Company		910 shares @ $21 each		19,110
Chance Company		470 shares @ $9 each		4,230
Equity investments @ cost				37,200
Fair value adjustment				(7,330)
Equity investments @ fair value				$29,870

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 320 shares of Chance Company for $11 per share.
3.		On May 15, Sweet, Inc. purchased 110 more shares of Evers Company stock at $15 per share.
4.		At December 31, 2025, the stocks had the following price per share values: Evers $16, Rogers $20, and Chance $8.

During 2026, the following transactions took place.

5.		On February 1, Sweet, 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, 2026, the stocks had the following price per share values: Evers $18 and Rogers $22.

(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.)

Date	Account Titles and Explanation	Debit	Credit
choose a transaction date March 1, 2025April 30, 2025May 15, 2025December 31, 2025February 1, 2026March 1, 2026December 21, 2026December 31, 2026	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date March 1, 2025April 30, 2025May 15, 2025December 31, 2025February 1, 2026March 1, 2026December 21, 2026December 31, 2026	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date March 1, 2025April 30, 2025May 15, 2025December 31, 2025February 1, 2026March 1, 2026December 21, 2026December 31, 2026	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date March 1, 2025April 30, 2025May 15, 2025December 31, 2025February 1, 2026March 1, 2026December 21, 2026December 31, 2026	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date March 1, 2025April 30, 2025May 15, 2025December 31, 2025February 1, 2026March 1, 2026December 21, 2026December 31, 2026	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount