is available for Crowell:

Mar. $31$ Declared and paid a cash dividend of $$50,000.$

June $30$ Reported semiannual earnings of $$100,000$ for the first half of $2019.$

Sept. $30$ Declared and paid a cash dividend of $$50,000.$

Dec. $31$ Reported semiannual earnings of $$140,000$ for the second half of $2019.$

Required:

Prepare journal entries for Miller to reflect the preceding information.

What is the balance in Miller's investment account on December $31,2019?$