2) In January 2018, Milk Ltd purchased 20 million 1 listed equity shares at a price of 2 per share. The shares were bought as a source of dividend income and were the subject of an irrevocable election at initial recognition to recognise them at fair value through other comprehensive income. Transaction costs were 3m. At 31 December 2018, the shares were trading at 2.50. On 31 December 2018 Milk Ltd received a dividend of from these shares of 5p per share. How should the financial instruments of Milk Ltd be accounted for in the statement of financial position of Milk Ltd at 31 December 2018