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The 1st. August, the Shaw LLC corporation. bought 1,000 common shares of Estrella Corp. for $ 37,000 in cash. The 1st. December, Shaw LLC. sold

The 1st. August, the Shaw LLC corporation. bought 1,000 common shares of Estrella Corp. for $ 37,000 in cash. The 1st. December, Shaw LLC. sold the investment in common shares of Estrella Corp. for US $ 40,000 in cash.

Present the corresponding records in the 'Journal' that reflect the purchase and sale of the common shares of Estrella Corp.

Present the records for these transactions of common shares of Estrella Corp. according to the method of the equity method

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