A.Company B purchases 5,000 shares (less than 1% of the outstanding shares) of Yahoo! common stock for short-term trading purpose at the market price of $36/share on Nov. 15, 2020. On Dec. 23, 2020, Company B receives a $0.25/share cash dividend on the stock. On fiscal year end - Dec. 31, 2020, the market price for the Yahoo! stock is $30/share. On Jan. 5, 2021, Company B sells the 5,000 shares at $33/share. Please make necessary journal entries for the four dates indicated above.