The following events are for Toronto Investment Inc.: 2020 Jan. 14 Purchased 18,520 shares of Quatro Inc. common shares for $169,900. Quatro has 92,600 common shares outstanding and has acknowledged the fact that its policies will be significantly influenced by Toronto. Oct. 1 Quatro declared and paid a cash dividend of $3.90 per share. Dec. 31 Quatro announced that profit for the year amounted to $663,000. 2021 April 1 Quatro declared and paid a cash dividend of $4.00 per share. Dec. 31 Quatro announced that profit for the year amounted to $746,100. 31 Toronto sold 7,300 shares of Quatro for $110,820. Required: Prepare general journal entries to record each transaction. (Round per share calculations to 2 decimal places. Round your final answers to the nearest dollar.)