On September 1, 2020, Tech Company purchased 2,800 shares of common stock of Eagle Inc. for $280,000, while not obtaining significant influence over Eagle Inc. On November 1, 2020, Tech Company sold 1,400 shares of the Eagle Inc. stock for $105 per share and incurred brokerage fees of $672 on the sale. At December 31, 2020, Eagle Inc. declared and paid dividends of $5 per share. The fair value of the remaining investment in Eagle Inc. was $154,000 on December 31, 2020. Prepare the following entries for Tech Company. a. Purchase on September 1, 2020. b. Sale of shares on November 1, 2020. c. Dividends declared and received on December 31, 2020. d. Adjustment to fair value on December 31, 2020