On January 1,2009,Frederich Corporation Purchased 7,500 Shares of Sport Tech,Inc

On January 1,2009,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:
$\begin{array}{|l|l|}\hline \text { December } 31,2009 & \text { SportTech reported net income of } \$ 66,000 \text { for } 2009 . \\\hline \text { February 1,2010 } & \begin{array}{l}\text { Sold } 1,875 \text { of the SportTech shares for } \$ 34 \text { per share. In addition, } \\\$ 1,350 \text { in fees and commissions were paid by Frederich on this } \\\text { sale. }\end{array} \\\hline \text { November } 1,2010 & \begin{array}{l}\text { Frederich received a } \$ 0.90 \text { per share cash dividend from } \\\text { SportTech. }\end{array} \\\hline \text { December 31,2010 } & \begin{array}{l}\text { SportTech reported net income of } \$ 146,000 \text { for } 2010\end{array} \\\hline\end{array}$