Alpha Company Limited (Alpha) made two investments in the beginning of 2019, the relevant information is provided as follows:

Investment 1 - Beta Company Limited (Beta)

On January 1, 2019, Alpha acquires 80% of the shares in Beta and obtains control over Beta from that date.The considerations paid were RMB 20 million in cash and an intangible asset (original cost of RMB 62 million and accumulated amortization of RMB 13 million).On the date of acquisition, the fair value of the intangible asset was RMB 64 million.In addition, Alpha paid RMB 2 million to the lawyer for the legal fees related to this acquisition.Alpha and Beta were not related parties prior to the acquisition.

Investment 2 - Gamma Company Limited (Gamma)

On January 2, 2019, Alpha acquired 25% of equity interest in Gamma for RMB 230 million and can have significant influence over Gamma. In addition, Alpha paid RMB 2 million for related transaction fees.

On the date of acquisition, the fair value of Gamma's identifiable net assets was RMB 800 million.

Gamma reported the profit of RMB 20 million and other comprehensive income of RMB 3 million for the year of 2019.Gamma declared cash dividends of 10 million to all shareholders on October 23, 2019 and the cash was received by Alpha on December 22, 2019.

Assume there were no inter-company transactions between Alpha and Gamma.

Required:

1.1)What are the accounting treatments for Alpha's acquisition of Beta on January 1, 2019? Please show all relevant journal entries for Alpha.

1.2)Determine the amount of the long-term equity investment of Gamma on the balance sheet of Alpha at the end of 2019.Please show all journal entries for Alpha of the relevant events related to its investment in Gamma in 2019.