Upland Company's investment activities from 2023 to 2024 are recorded below. Its year-end is December 31. Upland Company reports its investments according to ASPE.

1) On January 21, 2023, Upland Company purchased 400 common shares of Tracker Holding on the Toronto Stock Exchange at $17.48 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 July 30, 2023, Upland Company received dividends from Tracker Holding of $.61 per share. 3) On December 31, 2023, the trading price of Tracker Holding went up to $19.11 per share. 4) On January 28, 2024, Upland Company sold all Tracker Holding shares at $19.64 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.

DateAccount Title and ExplanationDebitCreditJan 21AnswerBrokerage 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 AdjustmentAnswer 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 Jul 30AnswerBrokerage 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 AdjustmentAnswer 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 31AnswerBrokerage 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 AdjustmentAnswer 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 28AnswerBrokerage 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 AdjustmentAnswer 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