FRC Manufacturing Company produces and sells one main product. There is significant seasonality in demand, and the unit price is quite high. As a result, during the heavy selling season, the company generates cash that is idle for a few months. The company uses this cash to acquire investments. The following transactions relate to FRC’s investments during 2003: Mar. 15 Purchased 800 shares of Lewis Corporation stock at $25 per share, plus brokerage fees of $624. This stock is classified as trading. Apr. 1 Purchased $42,000 of 12% bonds of Martin Company. This investment is classified as available-for-sale. June 3 Received a cash dividend of $1.80 per share on the Lewis Corporation stock. Octal Received a semiannual interest payment of $2,520 on the Martin Company bonds. 10 Sold 600 shares of the Lewis Corporation stock at $29 per share less a $325 brokerage fee. Dec. 31 Recorded $1,260 of interest earned on the Martin Company bonds for the period October 1, 2003, through December 31, 2003. 31 The market price of the Lewis Corporation stock was $22 per share; the market price of the Martin Company bonds was $40,320. Prepare journal entries to record these transactions.