On April 18, Rollo Co. made a short-term investment in 600 common shares of TXT Co. The purchase price is $84 per share and the broker’s fee is $500. The intent is to actively manage these shares for profit. On May 30, Rollo Co. receives $0.75 per share from TXT in dividends. Prepare the April 18 and May 30 journal entries to record these transactions.