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. File the records for these Estrella Corp. common stock transactions according to the equity method of accounting.