Use the financial statement effects template to record the accounts and amounts for the following four transactions involving investments in marketable equity securities$.$

Transactions

a$.$ Purchased $20,000$ common shares of Heller Co$.$ at $$16\mathrm{.}00$ cash per share.

b$.$ Received a cash dividend of $$1\mathrm{.}25$ per common share from Heller.

c$.$ Year$-$end market price of Heller common stock is $$17\mathrm{.}50$ per share.

d$.$ Sold all $20,000$ common shares of Heller for $$315,600$ cash.

Note: Use negative signs with answers when appropriate.

Note: If an answer field is not needed, leave it blank $($not all answer fields will be used$).$