The beginning balance sheet of Dealmaker Securities Limited included the following Long-Term Investments in Affiliates (equity-method investments) $409,000 Dealmaker completed the following investment transactions during the year. Feb. 16 Purchased 10,000 shares of BCM Software common shares as a long-term non-strategic investment, paying $9.25 per share May 14 Received cash dividend of $0.82 per share on the BCM investment Oct. 15 Received cash dividend of $29,000 from an affiliated company Dec. 31 Received annual reports from affiliated companies. Their total net income for the year was $620,000. Of this amount, Dealmaker's proportion is 25%. The fair values of Dealmaker's investments are BCM, $89,000, and affiliated companies, 5947,000. The company reports changes in fair value through other comprehensive income. Requirements Record the transactions in the journal of Dealmaker Securities. Post entries to the Long-Term Investments in Affiliates T-account, and determine its balance at December 31. Show how to report Long-Term Non-strategic Investments and Long-Term Investments in Affiliates on Dealmaker's balance sheet at December 31