The following equity investment transactions were completed by Romero Company during a recent year:

Apr.	10	Purchased 4,900 shares of Dixon Company for a price of $53 per share plus a brokerage commission of $85.
July	8	Received a quarterly dividend of $0.80 per share on the Dixon Company investment.
Sept.	10	Sold 1,300 shares for a price of $40 per share less a brokerage commission of $85.

JOURNAL ACCOUNTING EQUAT DATE DESCRIPTION POST. REF. DEBIT CREDIT ASSETS LIABILITIES