On January 1,2012,Frederich Corporation Purchased 7,500 Shares of Sport Tech,Inc

On January 1,2012,Frederich Corporation purchased 7,500 shares of Sport Tech,Inc.as a long-term investment for a total of $235,000.The 7,500 shares represent 30% of the outstanding (25,000)shares of Sport Tech.Prepare the journal entries for Frederich to record the following transactions and events:
$$\begin{array} { | l | l | } \hline \text { December } 31,2012 & \text { Sport Tech reported net income of } \$ 66,000 \text { for } 2009. \\\hline \text { February 1, } 2013 &\text { Sold } 1.875 \text { of the Sport Tech shares for } \$ 34 \text { per share. In addition,}\\&\$ 1,350 \text { in fees and commissions were paid by Frederich on this } \\&\text { sale. }\\\hline \text { Novernber } 1,2013 & \text { Frederich received a } \$ 0.90 \text { per share cash dividend from Sport } \\&\text { Tech. }\\\hline \text { December } 31,2013 & \text { Sport Tech reported net income of } \$ 146,000 \text { for } 2010 \\\hline\end{array}$$