Upland Company's investment activities from 2020 to 2021 are recorded below. Its year-end is December 31. Upland Company reports its investments according to ASPE.

1) On January 21, 2020, Upland Company purchased 250 common shares of Marksmen Holding on the Toronto Stock Exchange at $16.72 per share. This represents a very small percentage of outstanding shares in the company, and Upland Company plans to keep these for more than one year. 2) On September 30, 2020, Upland Company received dividends from Marksmen Holding of $2.26 per share. 3) On December 31, 2020, the trading price of Marksmen Holding went up to $17.88 per share. 4) On January 28, 2021, Upland Company sold all Marksmen Holding shares at $18.82 per share. Required Record journal entries for Upland Company's investment activities. Do not enter dollar signs or commas in the input boxes. For transactions that have 2 debits or 2 credits, enter the accounts in alphabetical order. Round all answers to 2 decimal places.

Date	Account Title and Explanation	Debit	Credit
Jan 21	AnswerBrokerage Fee ExpenseCashDividend RevenueGain on Sale of InvestmentInterest ReceivableInterest RevenueInvestment in Company SharesLong-Term Investment - BondsLong-Term Investment - SharesLoss on Sale of InvestmentRevenue from Investment in Company SharesShort-Term Investment - BondsUnrealized Gain on Fair Value AdjustmentUnrealized Loss on Fair Value AdjustmentValuation Allowance for Fair Value Adjustment	Answer
	AnswerBrokerage Fee ExpenseCashDividend RevenueGain on Sale of InvestmentInterest ReceivableInterest RevenueInvestment in Company SharesLong-Term Investment - BondsLong-Term Investment - SharesLoss on Sale of InvestmentRevenue from Investment in Company SharesShort-Term Investment - BondsUnrealized Gain on Fair Value AdjustmentUnrealized Loss on Fair Value AdjustmentValuation Allowance for Fair Value Adjustment		Answer
	To record acquisition of common shares
Sep 30	AnswerBrokerage Fee ExpenseCashDividend RevenueGain on Sale of InvestmentInterest ReceivableInterest RevenueInvestment in Company SharesLong-Term Investment - BondsLong-Term Investment - SharesLoss on Sale of InvestmentRevenue from Investment in Company SharesShort-Term Investment - BondsUnrealized Gain on Fair Value AdjustmentUnrealized Loss on Fair Value AdjustmentValuation Allowance for Fair Value Adjustment	Answer
	AnswerBrokerage Fee ExpenseCashDividend RevenueGain on Sale of InvestmentInterest ReceivableInterest RevenueInvestment in Company SharesLong-Term Investment - BondsLong-Term Investment - SharesLoss on Sale of InvestmentRevenue from Investment in Company SharesShort-Term Investment - BondsUnrealized Gain on Fair Value AdjustmentUnrealized Loss on Fair Value AdjustmentValuation Allowance for Fair Value Adjustment		Answer
	To record dividend received
Dec 31	AnswerBrokerage Fee ExpenseCashDividend RevenueGain on Sale of InvestmentInterest ReceivableInterest RevenueInvestment in Company SharesLong-Term Investment - BondsLong-Term Investment - SharesLoss on Sale of InvestmentRevenue from Investment in Company SharesShort-Term Investment - BondsUnrealized Gain on Fair Value AdjustmentUnrealized Loss on Fair Value AdjustmentValuation Allowance for Fair Value Adjustment	Answer
	AnswerBrokerage Fee ExpenseCashDividend RevenueGain on Sale of InvestmentInterest ReceivableInterest RevenueInvestment in Company SharesLong-Term Investment - BondsLong-Term Investment - SharesLoss on Sale of InvestmentRevenue from Investment in Company SharesShort-Term Investment - BondsUnrealized Gain on Fair Value AdjustmentUnrealized Loss on Fair Value AdjustmentValuation Allowance for Fair Value Adjustment		Answer
	To record fair value adjustment to shares
Jan 28	AnswerBrokerage Fee ExpenseCashDividend RevenueGain on Sale of InvestmentInterest ReceivableInterest RevenueInvestment in Company SharesLong-Term Investment - BondsLong-Term Investment - SharesLoss on Sale of InvestmentRevenue from Investment in Company SharesShort-Term Investment - BondsUnrealized Gain on Fair Value AdjustmentUnrealized Loss on Fair Value AdjustmentValuation Allowance for Fair Value Adjustment	Answer
	AnswerBrokerage Fee ExpenseCashDividend RevenueGain on Sale of InvestmentInterest ReceivableInterest RevenueInvestment in Company SharesLong-Term Investment - BondsLong-Term Investment - SharesLoss on Sale of InvestmentRevenue from Investment in Company SharesShort-Term Investment - BondsUnrealized Gain on Fair Value AdjustmentUnrealized Loss on Fair Value AdjustmentValuation Allowance for Fair Value Adjustment		Answer
	AnswerBrokerage Fee ExpenseCashDividend RevenueGain on Sale of InvestmentInterest ReceivableInterest RevenueInvestment in Company SharesLong-Term Investment - BondsLong-Term Investment - SharesLoss on Sale of InvestmentRevenue from Investment in Company SharesShort-Term Investment - BondsUnrealized Gain on Fair Value AdjustmentUnrealized Loss on Fair Value AdjustmentValuation Allowance for Fair Value Adjustment		Answer
	AnswerBrokerage Fee ExpenseCashDividend RevenueGain on Sale of InvestmentInterest ReceivableInterest RevenueInvestment in Company SharesLong-Term Investment - BondsLong-Term Investment - SharesLoss on Sale of InvestmentRevenue from Investment in Company SharesShort-Term Investment - BondsUnrealized Gain on Fair Value AdjustmentUnrealized Loss on Fair Value AdjustmentValuation Allowance for Fair Value Adjustment		Answer
	To record sale of common shares