Prepare journal entries to record the following transactions involving the short-term securities investments of Duke Co., all of which occurred during year 2013.
| a. | On March 22, purchased 800 shares of RIP Company stock at $19 per share plus a $350 brokerage fee. These shares are categorized as trading securities. |
 b. On September 1, received a $3 per share cash dividend on the RIP Company stock purchased in transaction a.  c. On October 8, sold 400 shares of RIP Co. stock for $29 per share, less a $340 brokerage fee.  Explanation:
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