Riverbed, Inc. had the following equity investment portfolio at January 1, 2020. During 2020, the following transactions took place. 1. On March 1, Rogers Company paid a $2 per share dividend. 2. On April 30, Rlverbed, Inc. sold 310 shares of Chance Company for $12 per share. 3. On May 15, Riverbed, Inc, purchased 90 more shares of Evers Company stock at $15 per share. 4. At December 31,2020 , the stocks had the following price per share values: Evers $16 , Rogers $19 , and Chance $9 . During 2021, the following transactions took place. 5. On February 1, Riverbed, Inc. sold the remaining Chance shares for $9 per share. 6. On March 1, Rogers Company paid a $2 per share dividend. 7. On December 21, Evers Company declared a cash dividend of $3 per share to be paid in the next month. 8. At December 31, 2021, the stocks had the following price per share values: Evers $18 and Rogers $21 . No. Account Titles and Explanation Debit Credit (1) (2) (3) (4) (5) (5) (6) (7) (8) .