On July 1, 2018, The Alpha company purchase the following securities: 500 debenture (6% interest, paid annually) of Beta incorpute for $520,200 690 common shares of Delta Ltd. for 167,400 4000 common shares of Epsilon Co. for $ 504,900 600 common shares of Kappa company for $90,000 850 preferred shares of Gamma Corp for $76,500 200 common shares of Lota Inc. for $212,700 - Alpha acquarred 5% of Lota's outstanding shares 10% of Gamma's preferred stock and 8% of Delta's common shares Alpha acquisition of 24% of Epsilon's common shares resulted in Alpha's largest single concentration of stock held by any of Epsilon's stockholders On December 1 2018 Lota issued a 2 for 1 stock split - On December 10th, Alpha sold all of Kappa's common stock for $140 a share Alpha investment in Beta's securities will mature in nine year. Alpha management is uncertain as to how long it will hold that investment At the December 31, 2018 Alpha had the following data for the companies in which it had interested... Investee company Resulted for 2018 Name Total Net Income Total dividend Paid Lota Gamma Epsilon Delta Deta $ 5,030,000 4010,000 1240,000 2690,000 3370,000 920,000 870,000 250,000 430,000 680,000 Market Value of Alpha's Investment in each company 258,300 62,800 516,500 (not sure) 172,500 618,600 Instruction: Ecah investee Company paid its dividend or interest in cash on December 31,2018. Prepare the journal entry that Alpha would make regarding it investment at December 31, 2018