The 1st August, Shaw LLC corporation. purchased 1,000 shares of Estrella Corp. common stock for $37,000 in cash. The 1st December, Shaw LLC. sold the Estrella Corp. common stock investment for $40,000 in cash. Submit appropriate records in the Journal reflecting the purchase and sales of Estrella Corp. common stock. Submit records for these Estrella Corp. common stock transactions under the equity method of accounting