Part (b) Sigma Corp common shares (FVOCI-elect) On January 15, 2022, Alpha Inc acquired 100,000 shares, representing 10% of the outstanding shares of Sigma Corp at a price of $13 per share plus brokerage commission of $6,000. On August 1, 2022, Sigma Corp declared and paid a dividend of $1.00 per share. On December 31, 2022, the shares of Sigma Corp were trading on the Stock Exchange at $14 per share. Required: Prepare journal entries to record the above transactions (5 marks).