On July 1, 2018, The Shepard Company purchased the following securities: 500 debentures (6% interest) of Tatum Incorporated for $520,200 690 common shares of Cook Ltd. for $167,400 4,000 common shares of Green Co. for $504,900 850 preferred shares of Frisbee Corp. for $76,500 2,000 common shares of Kelly, Inc. for $212,700 Shepard acquired 5% of Kelly's outstanding shares, 10% of Frisbee's preferred stock, and 8% of Cook's common stock. Shepard's investment in Tatum's securities will mature in nine years, but Shepard does not plan to hold the debentures to maturity. Shepard's acquisition of 24% of Green's common shares resulted in Shepard's owning the largest single concentration of stock held by any of Green's stockholders. On December 1, 2018, Kelly issued a 2-for-1 stock split. At December 31, 2018, Shepard had the following data for the companies in which it had invested: Investee Company Results for 2018 Name Kelly Frisbee Green Cook Tatum Total Total Net Income Dividends Paid $5,030,000 $920,000 4,010,000 870,000 1,240,000 250,000 2,690,000 430,000 3,370,000 680,000 Market Value of Shepard's Investment In Each Company $258,300 62,800 516,500 172,500 618,600 Each investee company paid its dividend or interest in cash on December 31, 2018. Record ONLY the journal entries that Shepard made with regard to its investments at December 31, 2018