On December 31, 2020, Carla Vista Associates owned the following securities, held as a long-term investment. The securities are not held for influence or control of the investee. Common Stock Shares Cost Gehring Co. 2,200 $70,400 Wooderson Co. 5,100 35,700 Kitselton Co. 1,700 37,400 On December 31, 2020, the total fair value of the securities was equal to its cost. In 2021, the following transactions occurred: Aug. 1 Received $0.50 per share cash dividend on Gehring Co. common stock. Sept. 1 Sold 1,530 shares of Wooderson Co. common stock for cash at $6 per share. Oct. 1 Sold 880 shares of Gehring Co. common stock for cash at $35 per share. Nov. 1 Received $2 per share cash dividend on Kitselton Co. common stock. Dec. 15 Received $0.50 per share cash dividend on Gehring Co. common stock. Dec. 31 Received $2 per share annual cash dividend on Wooderson Co. common stock. At December 31, the fair values per share of the common stocks were: Gehring Co. $34, Wooderson Co. $6, and Kitselton Co. $20. Collapse question part (a) Journalize the 2021 transactions and post to the account Stock Investments. (Use the T-account form.)