Aurora Cosmetics Ltd. acquired 45 % of Diner Corporation's 61,000 common shares for $18 per share on January 1, 2018.On June 15, Diner declared a cash dividend of $132.000 to all of its shareholders and Aurora received its share of the dividend on the same day. On December 31, Diner reported net income of $301,000 for the year. At December 31, Diner's shares were trading at $19 per share. Aurora accounts for this investment using the equity method. Aurora Cosmetics also acquired 15 % of the 421,000 common shares of Bell Fashion Ltd for $28 per share on March 18, 2018. On June 30, Bell declared a $304,000 dividend to all of its shareholders and Aurora received its share of these dividends on that day. On December 31, Bell reported net income of $583,000 for the year. At December 31, Dell's shares were trading at $27 per share. Aurora intends to hold onto the Bell shares as a long-term investment for the dividend income. Aurora uses the fair value through profit or loss model for this investment Record the above transactions for the year ended December 31, 2018. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts) and enter o for the amounts.) Date Account Titles and Explanation Debit Credit Jan, 1 Held for Trading Investments 494100 Cash 494100 Mar. 18 Held for Trading Investments 1768200 Cash 1768200 June 15 Cash 59400 Held for Trading Investments 59400 June 30 Cash 45600 Dividend Revenue 45600 Dec. 31 Held for Trading Investments 135450 135450 (To record Aurora's share of Diner's profit.) Unrealized Gain on Held for Trading Investments 63150 Held for Trading Investments 63150 (To record unrealized gain / (loss) on investments.)