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 Kellys outstanding shares, 10% of Frisbees preferred stock, and 8% of Cooks common stock. Shepards investment in Tatums securities will mature in nine years. Shepards acquisition of 24% of Greens common shares resulted in its owning the largest single concentration of stock held by any of Greens 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 Market Value of Total Total Shepards Investment Name Net Income Dividends Paid In Each Company Kelly $5,030,000 $920,000 $258,300 Frisbee 4,010,000 870,000 62,800 Green 1,240,000 250,000 516,500 Cook 2,690,000 430,000 172,500 Tatum 3,370,000 680,000 618,600 Each investee company paid its dividend or interest in cash on December 31, 2018. Record the journal entries that Shepard made with regard to its investments at December 31, 2018.