What are the journal entries that the Churab Company would make for the investments?

On July 1, 2018, the Churab Company paid $200,000 in return for a 5% interest (20,000 shares) in the UNCY Corporation's common stock.

On December 21, 2018, UNCY paid all its stockholders a cash dividend of $1.00 a share.

On December 31, 2018, UNCY's common stock had a market value of $15 a share.

On November 30, 2019, UNCY issued 100,000 shares of preferred stock that would be convertible, at the option of its stockholders, into 60,000 shares of common stock no earlier than 2022.

On December 31, 2019, UNCY's common stock had a market value of $12 a share.

On February 1, 2020, Churab sold all its shares of its UNCY stock for $19 a share.