Alpha Co. acquired 20,000 shares of Beta Co. on January 1, 2012, at $12 per share. Beta Co. had 80,000 shares outstanding with a book value of $800,000. The difference between the book value and fair value of Beta Co. on January 1, 2012, is attributable to a broadcast license intangible asset. Beta Co. recorded earnings of $360,000 and $390,000 for 2012 and 2013, respectively, and paid per-share dividends of $1.60 in 2012 and $2.00 in 2013. Assuming a 20-year straight-line amortization policy for the broadcast license, give the entries to record the purchase in 2012 and to reflect Alpha's share of Beta's earnings and the receipt of the dividends for 2012 and 2013?