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Cullumber Co. had purchased 190 shares of Washington Co. for $37 each this year (Oregon Co. does not have significant influence). Cullumber Co. sold 100 shares of Washington Co. stock for $43 each. At year-end, the price per share of the Washington Co. stock had dropped to $33. Prepare the journal entries for these transactions and any year-end adjustments. (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 occount titles and enter 0 for the amounts.)