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2.WCO. made the following available-for-sale（可供出售证券） securities transactions: Jan.14 purchase 2,000 shares of C Corporation stock at $28.25 per share Mar.31 Received a cash dividend of $0.30 per share on the C Corporation stock Aug.28 sold 1200 shares of C Corporation stock at $32.25 per share Dec.31 The market value of the C Corporation stock was $31.00 per share Required: Prepare journal entries to record the transactions. Jan.14 Available-for-sale securities $56,500 2000×28.25 Cash $56,500 Mar.31 Cash $600 2000×0.3 Dividend Revenue $600 Aug.28 Cash $38,700 1200×32.25 Available-for-sale securities $33,900 1200×28.25 Unrealized holding gain or less $4,800 Dec.31 Securities Fair value Adjustment $2,200 （公允价值调整） Unrealized holding gain or less $2,200 （未实现持有损益） Adjustment 31-28.25 ×800 2200 3. Situation Ⅰ F Company acquired 15% of 400,000 of common stock of M Company at total cost of $25 per share on Mar.28,2009. On June 30 and on Dec.30. M Company declared and paid a $340,000 cash dividend respectively. On Dec 31.M Company reported net income of $820,000 for the year .The securities are classified as available-for-sale. Situation Ⅱ M Company obtained significant influence over S Company by buying 40% of S Company’s 50,000 shares of outstanding common stock at a total cost of $11 per share on Jan 1,2009.On June 15,S Company declared and paid cash dividend of $255,000. On Dec 31,S Company reported a net income of $620,000 for the year. Required: Prepare journal entries using cost method and equity method . Mar.28 Investment in M $1,500,000 $400,000×15%×25 长期股权投资 Cash $1,500,000Cash $51,000 重复2笔 （累计股利收入少于累计收益，若大于 贷：Investment in M） Dividend Revenue $51,000 $340,000×15% Jan.1 Investment in S $220,000 $50000×40%×11 Cash $220,000 Cash $102,000 255,000×40% 股利 Investment in S $102,000 Investment in S $248,000 620,000×40% 净利润 Investment Revenue $248,000 4.Cable transmissions engaged in the following transactions involving treasury stock: Nov 10 Purcha