Sanajevah Corp. had the following transactions related to investments held for trading:

Jan $1$ Purchased $1000$ Punji Inc. shares for $$9,450.$

Jun $1$ Received cash dividends of $$0\mathrm{.}50$ per share on Punji shares.

Sep $15$ Sold $300$ Punji shares for $$4,300.$

Dec $1$ Received cash dividends of $$0\mathrm{.}50$ per share on Punji shares.

On December $31,$ the shares of Punji Inc. were trading for $$10$ each.

Instructions

a$)$ Journalize the transactions.

b$)$ Indicate the income statement and$/$or comprehensive income effects of the transactions.