The beginning balance sheet of ORG Co. included a $400,000 investment in Tigard stock (20% ownership, ORG has significant influence over Tigard). During the year, ORG Source completed the following investment transactions: Mar. 3 Purchased 4,000 shares at $11 per share of Beaverton Software common stock as a long-term equity investment, representing 7% ownership, no significant influence. May 15 Received a cash dividend of $0.61 per share on the Beaverton investment. Dec. 15 Received a cash dividend of $70,000 from Tigard investment. 31 Received Tigards annual report showing $300,000 of net income. 31 Received Beavertons annual report showing $120,000 of net income for the year. 31 Tigards stock fair value at year-end was $390,000. 31 Beavertons common stock fair value at year-end was $12 per share Requirements 1. Journalize the transactions for the year of ORG Co.. 2. Post transactions to T-accounts to determine the December 31, 2021, balances related to the investment and investment income accounts. 3. Prepare ORGs partial balance sheet at December 31, 2021, from your answers in Requirement 2. 4. Where is the unrealized holding gain or loss associated with the Beaverton stock reported.