On January 1, 2013 Blue Cat Corporation Purchased 1,000 Shares

On January 1, 2013 Blue Cat Corporation purchased 1,000 shares (5%) of Mike Mouse Co. for $14,000 as a long term investment. On May 31, 2014 Mike Mouse pays a $0.70 dividend. At year end December 31, 2014 Mike Mouse shares are trading at $15 per share. Blue Cat then sells their investment in Mike Mouse Co for $13,500 on February 20, 2015. Prepare Blue Cat's journal entries for 2013, 2014 and 2015.