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 Mar 21 > To record acquisition of common shares Sep 30 To record dividend received Dec 31 To record fair value adjustment to shares Jan 28 To record sale of common shares