Windsor Co. had purchased 240 shares of Washington Co. for $42 each this year (Oregon Co. does not have significant influence). Windsor Co. sold 120 shares of Washington Co. stock for $47 each. At year-end, the price per share of the Washington Co. stock had dropped to $37. Prepare the journal entries for these transactions and any year-end adjustments. (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 O for the amounts.)