Mire Corporation Had the Following Transactions Involving Investments in Trading

Mire Corporation had the following transactions involving investments in trading securities during the year.Prior to these transactions,Mire had never had any investments in trading securities.Prepare the required general journal entries to record these transactions.
$$\begin{array} { | l | l | } \hline \text { Feb. } 16 & \begin{array} { l } \text { Purchased } 800 \text { shares of HM Corporation stock at } \$ 28 \text { per share plus a } \$ 400 \\\text { brokerage fee. }\end{array} \\\hline \text { Feb. } 26 & \begin{array} { l } \text { Purchased } 500 \text { shares of Sugarland Co. stock at } \$ 19 \text { per share plus a } \$ 300 \\\text { brokerage fee. }\end{array} \\\hline \text { Mar. } 2 & \text { Received a } \$ 0.95 \text { per share dividend from the HM Corporation. } \\\hline \text { Mar. } 28 & \begin{array} { l } \text { Sold } 200 \text { shares of HM Corporation stock for } \$ 31 \text { per share less a } \$ 150 \\\text { brokerage fee. }\end{array} \\\hline \text { Apr. } 20 & \begin{array} { l } \text { Sold } 150 \text { shares of Sugarland Co. stock at } \$ 17 \text { per share less a } \$ 100 \text { brokerage } \\\text { fee. }\end{array} \\\hline \text { Apr. } 30 & \begin{array} { l } \text { The company is preparing quarterly financial statements, prepare an adjusting } \\\text { entry for the fair value adjustment on the trading securities. At April } 30 \text {, the HM } \\\text { stock has a fair value of } \$ 30 \text { per share, and the Sugarland stock has a fair value }\end{array} \\\hline\end{array}$$