Vaughn SpA owns shares of Bramble S.A. classified as a trading equity investment. At December 31,2022 , the trading equity investment was carried in Vaughn's accounting records at its cost of R$779,000, which equals its fair value. On September 21, 2023, when the fair value of the investment was R$1,193,000, Vaughn declared a property dividend whereby the Bramble securities are to be distributed on October 23, 2023, to shareholders of record on October 8, 2023. Prepare all journal entries necessary on those three dates. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)