Topsail, Inc. had the following securities in its Fair Value Investment portfolio at the end of 20x1. Stock Shares Cost / Share Alpha Corporation 200 $30.00 Fair Value I Share $28.00 Dividends were paid as follows in 20X2: Alpha Corporation: $1.00 per share on May 1 and November 1 The following shares were sold during 20X2: 50 shares of Alpha Corporation on June 1 for $26.00 per share. Fair values as December 31, 20X2 were as follows: Alpha Corporation: $31.00 per share Required: provide the necessary journal entries to record all of Topsail's investment activities during 20x2 in chronological order. Provide supporting calculations