2. On October 1 of the current year, Batakan Corp. owns 10,000 shares acquired at a cost of P120,000, On the same date, Badang Corp. declared 20% share dividends payable to stockholders on October 31. On October 1, the stock is selling at P12 per share. However, on October 31, Badang Corp. gave P13 per share cash in lieu of the supposed 2,000 share dividends previously declared. Required: Prepare all the necessary entries during the current year assuming the investments are: Case 1: Financial assets at FVTPL. Case 2: Investment in equity securities designated as FVTOCI