On June 12, 2021, Minute Company purchased 1,000 shares of Second Company for a total of $18,250 and designated the shares as a FVOCl investment. On September 30, 2021, Minute received a dividend of 25 cents per share. On December 18,2021 , the shares were sold for $19,100. Required: Provide all the journal entries for the above events, including reclassification of the gains. (Hint: You need four journal entries.).