The beginning balance sheet of Dealmaker Securities Limited included the following:

{Requirements}
1. Record the transactions in the journal of Dealmaker Securities 2. Post entries to the Long-Term Investments in Affiliates I-account, and determine its balance at December 31.
3. Show how to report Long-Term Non-strategic Investments and Long-Term Investments in Affiliates on Dealmaker's balance sheet at December 31.

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Long-Term Investments in Affiliates (equity-method investments)... Dealmaker completed the following investment transactions during the year: $409,000 Feb. 16 Purchased 10,000 shares of BCM Software common shares as a long-term non-strategic May 14 Oct. 15 Dec. 31 investment, paying $9.25 per share Received cash dividend of $0.82 per share on the BCM investment Received cash dividend of $29,000 from an affiliated company Received annual reports from affiliated companies. Their total net income for the year was $620,000. Of this amount, Dealmaker's proportion is 25%. The fair values of Dealmaker's investments are BCM, $89,000, and affiliated companies, $947,000. The company reports changes in fair value through other comprehensive income.