Swifty Corporation made the following cash purchases of securities during 2025, which is the first year in which Swifty invested in securities. 1. On January 15, purchased 10,800 shares of Sanchez Company's common stock at $33.50 per share plus commission $2,144. 2. On April 1, purchased 5,400 shares of Vicario Co.'s common stock at $52.00 per share plus commission $3,634. 3. On September 10, purchased 7,560 shares of WTA Co.s preferred stock at $26.50 per share plus commission $5,300. On May 20, 2025, Swifty sold 4,212 shares of Sanchez Company's common stock at a market price of $35 per share less brokerage commissions, taxes, and fees of $4,158. The year-end fair values per share were Sanchez $30, Vicario $55, and WTA $28. In addition. the chief accountant of Swifty told you that the corporation plans to hold these securities for the long-term but may sell them in order to earn profits from appreciation in prices. The equity method of accounting is not appropriate for these stock purchases. Your answer is correct. Prepare the journal entries to record the above three security purchases. (List all debit entries before credit entries. Credit account titles are outomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Round answers to O decimal places, es. 1,225.) Prepare the journal entry for the security sale on May 20. (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. Round answers to 0 decimal places, eg. 1,225.)