4 The beginning balance sheet of Al-Kamel Co. included an OR800,000 investment in Parson stock (20% ownership). During the year Al-Kamel completed the following investment transactions: Mar. 3 Purchased 6,000 shares at OR 9 per share of Andy Software common stock as long-term, available-for-sale investment, represent 5% ownership May 15 Received a cash dividend of OR 0.40 per share on the Andy software investment Dec. 15 Received a cash dividend of OR 80,000 from Person investment. 31 Received person's annual report showing OR 300,000 of net income. 31 Received Andy's annual report showing OR 200,000 of net income for the year. 31 Person's stock fair value at year-end was OR 780,000. 31 Andy's common stock fair value at year-end was OR 10 per share. Requirement Journalize the transactions for the year of Al-Kamel Co