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 Ross Corporation common stock at $\$ 32$ per share (representing 5 percent of Ross's total outstanding stock) as a long-term investment.

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

2010
Sept. 1 Received a cash dividend from Ross equal to $1.40 per share.
Nov. 1 Sold 400 shares of Ross at $\$26$ per share.
Dec. 31 Market value of Ross stock at vear end was $\$22$ per share.
Prepare entries in journal form,without explanations,to record the above.Yates's accounting year ends December 31.