The Following Transactions and Information Pertain to Yates Corporation for 2009

The following transactions and information pertain to Yates Corporation for 2009 and 2010.
2009
May 1 Purchased 3,000 shares of Templin Corporation common stock at $\$ 32$ per share representing 2 percent of Templin's total outstanding stock) as a long-term investment.

Sept. 1 Received a cash dividend from Templin equal to $\$ 1.40$ per share.
Dec. 31 Market value of Templin stock at year end was $\$ 24$ per share.

2010
Sept. 1 Received a cash dividend from Templin equal to $\$ 1.40$ per share.
Nov. 1 Sold 300 shares of Templin at $\$ 26$ per share.
Dec. 31 Market value of Templin stock at year end was $\$ 22$ per share.
Prepare entries in journal form,without explanations,to record the above.Yates's accounting year ends December 31.